Results 261 to 270 of about 72,104 (300)
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Base Erosion and Profit Shifting
2016This chapter covers several cross-border base erosion and profit shifting (BEPS) schemes (e.g. lack of Economic Substance, the Dual Non-Residence, Abusive Tax Structure). These have allowed multinational enterprises to save money, while depriving tax authorities from collecting due taxes.
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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 (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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Base Erosion and Profit Shifting (BEPS) and the Digital Economy
2018The 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 in the Twenty-First Century
2021The aim of this chapter is to provide the background of profit shifting, explain the concept of profit shifting, the relevance of this phenomena in the context of the twenty-first century and the importance of tax havens in these areas. Furthermore, the development of corporate taxation during the last century was mentioned with a stress on its ...
Veronika Solilová +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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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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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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Action Plan on Base Erosion and Profit Shifting: An Indian Perspective. [PDF]
, 2014 The discussion in this paper highlights some evidence to support the notion that there is base erosion in India. On the specific action points listed in the OECD's Action Plan, a perspective from India's stand point has been presented along with a brief discussion on the steps needed to prepare for complying with likely proposed measures.
Rao, R. Kavita, Sengupta, D.P.
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A Brazilian View on Base Erosion and Profit Shifting: An Alternative Path
Intertax, 2014This article argues that notwithstanding the formal invitation made to the OECD by the G20 to propose solutions to the problem of base erosion and profit shifting (BEPS), some countries, for reasons of their own, may prefer to act unilaterally. Brazil is used as a case study as a result of its intense tax policymaking activity in the past twenty years,
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