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Are We Heading towards a Corporate Tax System Fit for the 21st Century?

, 2014
Devereux, Michael P., Vella, John
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Impact of the Implementation of Multilateral Convention on Tax Treaty by the Adoption of Organization for Economic Co-operation and Development (OECD) in collaboration with the G02 countries on Base Erosion and Profit Shifting (BEPS)

مجلة البحوث الفقهية والقانونية
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Harmful Tax Competition and BEPS Action Point 5 – Been There, Done That? [PDF]

Kendall, Susan
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Does the BEPS Action Plan properly address the threats of base erosion and profit shifting recognized by the OECD and if not, what would be a better alternative? : evaluation of the OECD BEPS Action Plan and proposal for alternative system of taxation

, 2017
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Base Erosion and Profit Shifting (BEPS) in International Taxation System

2023
The 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, Rajendra Parsad Gunputh, Abdul Rafay   +2 more
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Tax Base Erosion and Profit Shifting (BEPS)

2021
The Group of 20 (G20) nations engaged the Organisation of Economic Cooperation and Development (OECD) to make recommendations for containing international tax base erosion and profit shifting (BEPS). This reflected perceived MNE behaviour of locating profits in low tax jurisdictions and contributing little to tax in proportion to their global pre-tax ...
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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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Letter to OECD Beps (Base Erosion and Profit-Shifting) - Recommending Approach to Change Behavior of Multinationals Re Profit Shifting into Low-Tax Countries

SSRN Electronic Journal, 2013
The OECD through its BEPS initiative should strongly recommend to OECD member and non-member countries that they abandon the territorial and deferral systems that they currently use. To replace these systems, they would implement full-inclusion systems under which all foreign income, including profits in foreign subsidiaries, would be currently taxed ...
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The G20 and the “Base Erosion and Profit Shifting (BEPS) Project”

2017
This 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, Gallardo, Agustina, Kadet, Jeffrey, Henn, Markus, Villanueva, Maria   +4 more
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The OECD/G20 Base Erosion and Profit Shifting (BEPS) Initiative and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Bulletin for International Taxation, 2017
In this article, the author considers the implications of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “MLI”) for the OECD/G20 Base Erosion and Profit Shifting initiative in general, and specifically of the United States not signing the MLI.
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