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Podcast: Introduction to BEPS

In this podcast, Senior Associates, Sarah Roman and Michelle Carnegie, from the Travers Smith Tax team provide an introduction to base erosion and profit shifting (BEPS) and the measures being taken to reform international taxation rules, with a particular focus on the new Global Anti-Base Erosion (GloBE) rules.

BEPS Pillar Two GloBE Rules

The two-pillar corporate tax reform plan forms part of the OECD's project tackling base erosion and profit shifting (BEPS). Whilst Pillar One – which aims to align taxing rights more closely with the location of customers – will only apply initially to MNEs with annual global turnover above €20bn, Pillar Two is expected to have a wider impact on businesses.

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