Cym Lowell and Michael Louis wrote this bylined article on the Country-by-Country (CbC) tax reporting regime proposed for multinational enterprises (MNEs) by the Organization for Economic Co-operation and Development’s Base Erosion and Profit Shifting (BEPS) project. Because some countries have also adopted their own base protection regimes, the authors wrote, “All MNEs are, or should be, reassessing their global tax strategies as the initial round of CbC reports is completed.”
