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Making Tax Digital: Base erosion and profit shifting

Making Tax Digital: Base erosion and profit shifting

Global tax risk and compliance is becoming a boardroom agenda item. Are global mobility functions involved in these conversations? Our insight looks at how base erosion and profit shifting (BEPS) is crossing into mobility.

Bethan Thomas - KPMG UK Director, Tax

Partner, Tax

KPMG in the UK


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Making tax digital: BEPS - Crossing into mobility - an old door that is open

Making Tax Digital’s main purpose is to enable better and more efficient collection of tax as well as bringing taxpayer interaction and compliance into the digital age.

Digitisation of tax administration is one of the initiatives that tax authorities globally are undertaking and sharing as members of the Forum of Tax Administrations within the The Organisation for Economic Co-operation and Development (OECD).

This is the second article in KPMG’s ‘Making Tax Digital’ series which provides some more background on the impact of the OECD’s Base Erosion and Profit-Shifting (BEPS) project on Global Mobility Functions and current potential areas of risk that digitisation could help address.

We will cover more topics on global mobility services (GMS) and Making Tax Digital throughout our series including:

  • Exchange of information and use of third party data by tax authorities
  • Impact of digitisation on GMS and tax functions
  • Global technological investment needs and drivers
  • The role of the tax advisor in a digital world

Download our Base erosion and profit-shifting - crossing into mobility report to see what your mobility tax risks are.

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KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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