Part I of this three-part series addressed one of the considerations that MNEs may want to take into account when adapting their effective tax rate strategies (ETR strategies) in the evolving world of global tax planning.1 The current global tax environment, foundations of the existing tax framework, base erosion and profit shifting (BEPS), country-by-country reporting and whether the goals of the OECD BEPS Project have been achieved, were
also addressed.
The Evolving World of Global Tax Planning: Part II
