Search Results for "BEPS"

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…standards. BEPS Actions will not make much difference The implementation of specific BEPS action points in national or supranational law faces obstacles of compatibility with EU law, and proposals regarding…

International Taxation in the Digital Economy: Challenge Accepted?

…non-CCCTB-countries (i.e. the rest of the world) is unaffected, notwithstanding anti-BEPS measures. So what’s next? The European Commission has reacted to some of the concerns. After pausing the process, and…

Consolidated Corporate Tax Base in the EU – An Intriguing Idea Which May Fail?

…2013, the OECD/G20 Base Erosion and Profit Shifting (BEPS) 15-point Action Plan was devised to overhaul international tax rules, and address and overcome tax avoidance strategies undertaken to exploit gaps…

Recurring Resistance to Tax Treaty Arbitration as a Dispute Resolution Mechanism

…and profit shifting (BEPS), the current network of agreements must be suitably modified. Given the number of agreements, modifying these is an arduous task, demanding time and resources. To overcome…

Evaluating the Multilateral Legal Instrument from a Developing Country Perspective

…on Base Erosion and Profit Shifting (BEPS), the Organisation for Economic Co-operation and Development (OECD) is seeking public comments on key issues identified in a public consultation document on possible…

OECD Consultation on Solutions to the Tax Challenges of Digitalisation

…to address remaining issues identified by the OECD/G20 BEPS initiative. In 2015 the OECD estimated revenue losses from BEPS of up to USD 240 billion, equivalent to 10% of global…

OECD/G20 Inclusive Framework Agrees on Road Map for Resolving Tax Challenges of the Digital Economy

Progress continues on implementing the BEPS Action 5 minimum standard, with a further 22 jurisdictions changing their laws to address harmful tax practices. On 19 July 2019, the Inclusive Framework…

OECD Releases Latest Results on Preferential Regimes and New Results on No or Only Nominal Tax Jurisdictions

…last quarter of the 20th century. In response, the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project recommended that a transparent entity clause and a saving clause be included in…

Australian Tax Treaties and Transparent Entities After the Flood

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