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Methodological Approaches to the Measurement of Profit Shifting and Tax Base Erosion
Contributions To Finance and Accounting, 2021This chapter presents a comprehensive analysis of the current techniques of profit shifting and tax base erosion, namely, in relation to macro and micro perspectives. Specifically, categories of profit shifting techniques and their general channels were explained.
Jan Pavel +2 more
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Base Erosion and Profit Shifting and Interest Expenditure
Bulletin for International Taxation, 2014In this article, the author examines the implications for the utilization of interest expenditure in tax planning given the OECD Base Erosion and Profit Shifting initiative.
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Base Erosion and Profit Shifting (BEPS) and the Digital Economy
, 2018 The digital economy, undoubtedly, has contributed to the immense task of clearly identifying, ascertaining, and accounting for sources, rationales, and audit trails relating to tax transactions. This is not only evident owing to difficulties associated with cross-border transaction regulations which govern different jurisdictions as well as the ...
Marianne Ojo, James A. DiGabriele
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Profit Shifting and Tax Base Erosion
Contributions To Finance and Accounting, 2021exaly +2 more sources
How large is the corporate tax base erosion and profit shifting? A general equilibrium approach
Economic Systems Research, 2022 The paper uses the computable general equilibrium model CORTAX to analyse the extent of base erosion and profit shifting (BEPS) in the EU, Japan and the US. Our approach estimates the direct fiscal losses of BEPS and accounts for the second round effects,
Diego D'Andria +2 more
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Base Erosion and Profit Shifting: An Indian Perspective
Bulletin for International Taxation, 2015In this article, the authors review the economic and legal evidence of base erosion and profit shifting (BEPS) in India.
D.P. Sengupta, R. Kavita Rao
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Base Erosion and Profit Shifting and Business Restructurings
Intertax, 2016In anticipation of the release of the new Chapter IX of the Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines, this article looks at the potential impact that the outcome of the Base Erosion and Profit Shifting (BEPS) project will have on business restructurings.
Mikael Hall, Stuart Wood
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Base Erosion and Profit Shifting
2016BEPS is an acronym for “base erosion and profit shifting” and refers to tax planning strategies that exploit gaps and mismatches in tax rules to make profits “disappear” for tax purposes or to shift profits to locations where there is little or no real activity but the taxes are low, resulting in little or no overall corporate tax being paid ...
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What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature [PDF]
Fiscal Studies, 2014 The issue of tax-motivated income shifting within multinational firms – or “base erosion and profit shifting” (BEPS) – has attracted increasing global attention in recent years. This paper provides a survey of the empirical literature on this topic.
Dhammika Dharmapala
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