International Tax Report

Financial contracts such as derivatives, repurchase agreements and securities lending transactions serve vital functions for financial institutions as they facilitate risk management and provide liquidity. The agreements may provide for rights to..

Adam Blakemore, Catherine Richardson and Amy Faraday consider the detail of the OECD’s Final Report on Action 6 of the BEPS project, including analysis of its stance on tax treaty abuse, the LOB provisions and interaction with EU law. The..