The Securities and Exchange Commission, Thailand (SEC), in collaboration with the Principles for Responsible Investment (PRI) and Asia Investor Group on Climate Change (AIGCC), hosted a “Deep-dive Masterclass on ICAPs Expectations Ladder: Governance” on 1 November 2024.

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.