Cyril Maucour, Stéphane Gasne and Jessica Benchetrit of DS Avocats consider how the BEPS project implementation by the Multilateral Instrument exacerbates tax and employment problems related to the international mobility of employees.
Cyril Maucour and Jessica Benchetrit of DS Avocats evaluate the effectiveness of the OECD’s new unified approach, which provides market jurisdictions greater taxing rights over residual profits.
