It’s now over 10 years since the OECD/G20 countries adopted the Base Erosion and Profit Shifting (BEPS) Action Plan. This Plan comprises 15 Actions to address tax avoidance by Multinational Enterprises (MNE) which had arisen due to gaps in the operation of the international tax system given globalization and the digitalization of the economy.

The number of people registering themselves as adoptive parents jumped nearly seven-fold between 2011 and 2016.