Critical Account of the OECD's Action Plan on Base Erosion and Profit Shifting

  title={Critical Account of the OECD's Action Plan on Base Erosion and Profit Shifting},
  author={Swapneshwar Goutam},
  journal={Tax Law: International \& Comparative Tax eJournal},
  • Swapneshwar Goutam
  • Published 1 January 2015
  • Business
  • Tax Law: International & Comparative Tax eJournal
This article is to examine the approach of OECD Action plan on BEPS. Because of space limitations, I shall confine myself principally to critique BEPS Action Plan and Key pressure areas. I shall also respond to some substantial issues, errors and general points. Part I - discuss about the concept of BEPS. To analyse properly, I classified it into three parts; in the first part; I break down my analysis into two sections, to examine the anatomy of base erosion problems- first section, base… 
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Leaders Declaration, Los Cabos, Mexico, www�g20mexico�org/ images/stories/docs/g20
  • G20_Leaders_Declaration_2012�pdf� OECD (2013a), Addressing Base Erosion and Profit Shifting
  • 2012