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29 January 2020 The Latest on BEPS and Beyond – 2019 year-end review This special edition of EY's monthly Latest on BEPS and Beyond report reviews OECD and country-specific developments from the second half of 2019. It also highlights global and regional policy trends. Driven by the increased activity in the EU, the report also contains a sub-report dedicated to the EU BEPS-related activity and a table with the implementation overview of the exit tax and hybrid rules included in the EU Anti-Tax Avoidance Directive. This report covers the period of 1 July – 31 December 2019. Document ID: 2020-5138 |