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

@article{Goutam2015CriticalAO,
  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},
  year={2015}
}
  • 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… 
Mismatches in Tax Outcomes in the Light of BEPS Actions 2 and 5
At present, the fight against tax evasion, currently often referred to as base erosion and profit shifting (BEPS), has become an important issue not only at the level of the OECD as well as the EU
Professional Competition in Global Tax Reform
International corporate taxation has risen to the top of the global political agenda in the context of the global financial crisis, fiscal pressures and the consequent need for states to raise
A Forgotten Issue: Fiscal Responsibility in the CSR Debate
Abstract Purpose This chapter intends to explore the emerging concept of fiscal responsibility (FR), a particularly relevant issue in Europe. There is an ongoing debate about what are companies
Methodological problems of BEPS analysis
The article is devoted to the issues of the methodology of the analysis of the base erosion and profit shifting (BEPS) for the development of managerial approaches to counteracting these destructive
Tax autonomy and non-discrimination rules in the era of conflicting political goals: international and Polish perspective
The aim of this paper is to discuss non-discrimination rules concerning tax matters on the example of Polish case analysis. Author wishes to conduct research work in broader context. In this regard
The Profit Split Method: Status Quo and Outlook in Light of the BEPS Action Plan
In this coauthored publication, the authors analyse whether the OECD’s base erosion and profit shifting (BEPS) project would increase the use of the profit split method. After reviewing the current
Jurisdiction Not to Tax, Tax Sparing Clauses and the Income Inclusion Rule of the OECD Pillar 2 (GloBE) Proposal: The Demise of a Policy Instrument of Developing Countries?
The OECD Programme of Work on the tax challenges arising from the digitalization of the economy encompasses a so-called GloBE (Global Base Erosion) or Pillar 2 proposal, consisting in a series of
The EU Commission’s digital tax proposals and its cross-platform impact in the EU and the OECD
  • Wouter Lips
  • Economics
    Journal of European Integration
  • 2019
ABSTRACT The EU Commission’s directive proposals on corporate taxation of digital multinationals, especially the digital services tax (DST), show the increased assertiveness of the Commission on
The Comparative Dimension Regarding Approaches to Decision-Making in International Tax Arbitration
  • M. Markham
  • Business
    Scholarship, Practice and Education in Comparative Law
  • 2019
This chapter will outline the evolution of international tax dispute mechanisms with respect to the slow and cumbersome progress towards the acceptance of mandatory binding arbitration as a means of
Defenders of the status quo: making sense of the international discourse on transfer pricing methodologies
Abstract Over a third of international trade happens within, rather than between, corporations. This makes establishing transfer prices – the price of transactions within and between related
...
...

References

SHOWING 1-4 OF 4 REFERENCES
Addressing Base Erosion and Profit Shifting
This work is published on the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the
Co-operative Compliance: A Framework from Enhanced Relationship to Co-operative Compliance, by the Forum on Tax Administration
  • OECD
  • 2013
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