Search Results for "BEPS"

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…the BEPS project and its attempt to govern non-OECD members of the so-called “Inclusive Framework on BEPS” created for the purpose of the project. The normative legitimacy of the OECD…

Building Legitimacy through Storytelling: Are Fairness Arguments Effective in Driving Tax Cooperation on Pillar 1?

…recommendations, but whether the current government will implement these proposals remains uncertain. At the same time, there is an ongoing sentiment that the OECD/G20’s Base Erosion and Profit Shifting (BEPS)…

Australian Corporate Residence Rules: Blurring Lines Between Source and Residence Under the BEPS Project?

On 6 March 2017, Malaysia became the 95th member to join the inclusive framework on Base Erosion and Profit Shifting (BEPS). It will be part of the effort to develop…

Malaysia Joins the Inclusive Framework on BEPS

…to prevent base erosion and profit shifting (BEPS) by multinational enterprises. It allows jurisdictions to transpose results from the OECD/G20 BEPS Project, including minimum standards to implement in tax treaties…

Nigeria Becomes the 71st Jurisdiction to Sign BEPS MLI

…and G20 countries approved a 15-point BEPS package in 2015 to help them curb tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits. “The…

OECD Releases First Peer Reviews of BEPS Country-by-Country Reporting

…value creation“) of the BEPS Action Plan. The 2015 report on BEPS Actions 8-10 mandated follow-up work on the transfer pricing aspects of financial transactions. Under that mandate, the discussion…

OECD Releases BEPS Discussion Draft on Financial Transactions

…is a legal instrument designed to prevent base erosion and profit shifting (BEPS) by multinational enterprises. It allows jurisdictions to transpose results from the OECD/G20 BEPS Project, including minimum standards…

Australia Ratifies Multilateral BEPS Convention

…systems in Western democracies – so too can their possibly impending decline. As observed in the OECD’s BEPS Final Report on Action 4, there is currently a trend away from…

Navigating BEPS: Simulating a ‘Tax-Minimising’ Multinational’s Responses to Existing and Proposed Thin Capitalisation Regimes

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