Tax & Accounting Blog

RSM’s Daniel M. Berman on the OECD BEPS Multilateral Instrument

RSM’s Daniel M. Berman on the OECD BEPS Multilateral Instrument

Daniel Berman is responsible for international and strategic projects for the national tax practice of RSM US LLP, for which he previously led the international tax practice for the firm’s northeast region.  He joined RSM in 2012 from the Boston University School of Law, where he was Director of the Graduate Tax Program and Professor … Read More

Trump Administration’s Principles for Tax Reform

Trump Administration’s Principles for Tax Reform

Tax reform has been a hot topic and a high priority for the Trump administration and Congressional leadership. Back in April, the administration released a one-pager outlining its priorities for reforming individual and business taxes to help grow the economy, simplify tax rules, provide relief to middle-income families, and enhance global competiveness. Although the “proposal” … Read More

Singapore Address Tax Challenges Posed by the Digital Economy

Singapore Address Tax Challenges Posed by the Digital Economy

On August 17, 2017, the Inland Revenue Authority of Singapore (IRAS) published a speech by the Senior Minister of State for Law and Finance on the challenges the international tax community faces as a result of the digital economy. See BEPS Action 1. According to the speech, digitalization is blurring the boundaries between … Read More

EY’s Jose Bustos on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (“MLI”)

EY’s Jose Bustos on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (“MLI”)

Jose Bustos of EY answered the following questions for BEPS Global Currents on August 21, 2017 regarding the OECD BEPS Multilateral Instrument (MLI): Q: The U.S. has decided not to sign the BEPS MLI for now. What impact may that have, if any, on U.S. tax treaties overall? A: First, it is important to … Read More