23 May 2016 The outlook for global tax policy in 2016 As in past years, this EY publication, attached below, is made up of known legislative changes — of which there were a great many in November and December 2015 — and the predictions of our tax policy leaders in 38 jurisdictions. These predictions are developed based upon their deep experience in understanding the tax policies of the jurisdictions in which they work, the likelihood of the jurisdiction implementing changes, such as one or more base erosion and profit shifting (BEPS) recommendations, and the overall backdrop (economic, political and social) against which the jurisdiction is working. Document ID: 2016-0905 |