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The list of countries implementing BEPS-related guidance now tops 125 and is growing. The hard truth is that virtually any business with cross-border activities — including those that engage in cross-border digital commerce — must throw away outmoded notions of creating local taxable presences solely through physical presences and of easily and legally moving profits to low-tax jurisdictions.


Few laws have had greater reach than the EU’s General Data Protection Regulation, which went into effect last May. Any business that collects the data of EU citizens must comply, and in today’s digital world that includes virtually any multinational organisation, whether or not it has a physical presence in an EU country.


Many multinationals offer stock-related incentives to their employees. These equity rewards give workers a stake in the company and can be an invaluable tool in the quest for maximizing employee retention. Recently, we’ve seen employers in most jurisdictions move towards equity rewards that focus on short-term benefits rather than long-term ones, in part to attract a new generation of talent.