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Base Erosion and Profit Shifting (BEPS) in International Taxation System
2023The aftermath of the 2008 global financial crisis has led to the emergence of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative developed in 2013. This project provides several actions plans to establish coherence and transparency and also to prevent malpractices in the international taxation system.
Ambareen Beebeejaun +2 more
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Fiscal State Aids, Tax Base Erosion and Profit Shifting
EC Tax Review, 2015In this article, the author describes the application of State aid rules in reviewing EU Member States' tax measures for multinationals providing possibilities for tax arbitrage (Base erosion and profit shifting - BEPS). The author provides examples of measures favouring tax arbitrage which are identifiable as State aid if analysed from that ...
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The G20 and the “Base Erosion and Profit Shifting (BEPS) Project”
2017This report provides a survey and analysis of the efforts to reform the rules on international corporate taxation under the project on base erosion and profit shifting (BEPS). This was launched in 2012 by the Organisation for Economic Cooperation and Development (OECD), and supported in 2013 by the G20 world leaders, adding participation in the work by
Picciotto, Sol +4 more
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What made base erosion and profit shifting project possible?
Journal of Financial Crime, 2018Purpose The purpose of this paper is to unveil the true background of the Base Erosion and Profit Shifting (BEPS) Project and to suggest crucial indexes for bringing a movement into a future ceiling causing a struggle of the international tax system. Design/methodology/approach This paper looks into the historical context of this project before and ...
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Base Erosion and Profit Shifting and Developing Country Tax Administrations
Intertax, 2016The Organisation for Economic Co-operation and Development (OECD) membership comprises thirty-four countries, and adding G20 countries which are not OECD members gives a total of forty-two countries participating most directly in the base erosion and profit shifting (BEPS) norm setting. There are therefore 151 UN Member countries whose participation in
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Translation of the base erosion and profit shifting project in Oman
With digitalisation and neoliberalism orientation, giant multinational enterprises (MNEs) can shift their profits to other countries where preferential tax regimes and incentives are offered. This practice adversely impacted the taxable bases of MNEs’ residence countries, which necessitated those countries to shift the tax burden to ‘working ...openaire +3 more sources
THE PROGRESS AND THE ACHIEVEMENTS IN THE BASE EROSION AND PROFIT SHIFTING PROJECT
The Base Erosion and Profit Shifting [BEPS] Project, developed in 2013 by the G20 and OECD, has brought significant innovations to the international taxation regime in preventing tax avoidance and tax evasion. The fact that profits should be taxed where profits are earned and value is generated, or somewhere, in some way, has become evident.Kara, Mustafa Cemil, Öz, Ersan
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Profit Shifting and Tax Base Erosion in the Twenty-First Century
Contributions To Finance and Accounting, 2021DanuŠe Nerudová +2 more
exaly