An interview with Pascal Saint-Amans, Director of the OECD's Centre for Tax Policy and Administration, on base erosion and profit shifting (BEPS)

In this video, PwC's Richard Collier interviews Pascal Saint-Amans, Director of the OECD's Centre for Tax Policy and Administration. They discuss the OECD's base erosion and profit shifting (BEPS) project and address a wide range of topical issues, such as the recent OECD Discussion Draft on country-by-country reporting and transfer pricing documentation and the current status of the ongoing work on tax and the digital economy. The wide-ranging discussion also considers why we are seeing unilateral actions by states, the broad scope and tight deadlines of the BEPS project, as well as looking at the prospects for improved dispute resolution. Pascal also discusses the topics of harmful tax and the multilateral instrument, and the role of the OECD in the post-BEPS environment.

A transcript of the video is also available - click here to download.