K&L Gates' Global Tax Group has been monitoring the potential impact of the Border Adjustment Tax (BAT) across a number of jurisdictions.
In our 14 February 2017 update, we commented that issues regarding the legality of...more
This is the twelfth in our series of "Brexit Bites" which focuses on Tax.
National Tax Competence Regained?
Taxation is largely a Member State competence under current EU law. However, there are a number of significant...more
On October 5, 2015, the Organisation for Economic Co-operation and Development (“OECD”) published final reports outlining the “actions” to be undertaken by OECD members as part of the base erosion and profit shifting (“BEPS”)...more