Strategizing International Tax Best Practices – by Keith Brockman

BEPS Country Scorecards

Attached is a valuable reference by Deloitte for BEPS initiatives on a jurisdictional basis for the Americas, Europe, APAC and S. Africa.

http://www2.deloitte.com/global/en/pages/tax/articles/beps-country-scorecards.html

The following information is provided for each included jurisdiction:

  • Current Legislative position
  • Perspective of government
  • Current Tax Authority Assessing Practices
  • Perspective of the Public
  • Unilateral BEPS Actions

As BEPS consultation papers and guidelines are being finalized into final guidance this year, this type of reference is valuable for a comprehensive oversight and awareness.

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