When the UK government imposed lockdown on 23 March 2020 to reduce spreading of Covid 19, universities quickly switched learning from face to face delivery to online learning. This quick adaptation allowed teaching and learning to continue but at what cost? How did our students cope with lockdown and at what impact on their health and studies?
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Tax Design and Administration in a Post-BEPS Era: Towards Public Country-by-Country reporting?
The OECD’s Base Erosion and Profit Shifting (BEPS) initiative was in large part a response to the global economic crisis of 2008. In 2020 we are witnessing an even greater economic crisis and in the current global economic circumstances, the OECD’s BEPS program of tax reform appears to be more important than ever. Government fiscal support packages around the world are growin ...