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The curtain is drawing to a close on the final OECD BEPS recommendations, while the OECD actors and supporting staff anxiously await reaction from the audience. This month’s Brockman brief runs the rule over the OECD’s BEPS work to date and looks ahead to see how developments are likely to impact the organisation’s reputation as the ‘go-to’ body for international tax matters.

Type of deal Value Acquirer Target Adviser to acquirer

Turbulent times ahead as UK financial sector prepares for banking surcharge Financial sector backlash against UK tax changes continues to grow as revenue figures become clearer.

India hopes implementing the Shah recommendations will stop FIIs and FPIs from packing their bags In good news for foreign institutional investors (FIIs) and foreign portfolio investors (FPIs), the Indian government has accepted the recommendations of the AP Shah panel on India's minimum alternate tax (MAT).

New Zealand’s distance-selling regime will be similar in some ways to the EU’s New Zealand is set to become the next country to implement a distance selling regime for B2C sales, charging companies goods and services tax (GST) on sales to its residents, after the government released a discussion draft on proposed changes.

Key figures at the European Commission have outlined the importance of the digital single market (DSM) as they prepare to extend the destination principle and mini one-stop shop (MOSS). Joe Stanley-Smith investigates.

A watershed moment is almost upon us. The culmination of two years of work, which has seen a decade's worth of ground covered and condensed into this period, now leaves us on the precipice: will the impending recommendations of the G20/OECD-driven BEPS project alter the course of international taxation forever, or will the endeavour prove to be a damp squib?

Dan Roman and Aron Joy of KPMG look back on Anson, tracking the background to the case before focusing on the types of structure that could be affected by the decision and how this impact may manifest itself in practice.

In the second of a series of updates on intangibles valuation and intellectual property (IP) assets, NERA principal Philip de Homont and affiliated consultant Alexander Voegele look at intangibles that allow companies to charge higher prices, and methods used to determine license fees.

The debate about international tax reform has received a valuable boost from the UN’s annual investment report, argues Jeffrey Owens of Vienna University of Economic and Business.