Base Erosion and Profit Shifting (BEPS)

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Tax Notes Select is a one-time purchase giving you access to a handpicked collection of articles containing news and analysis on your chosen tax topic. In 2014 the OECD embarked on a high-profile project to reform international tax rules, with a focus on base erosion and profit shifting. The project was a response to growing public and political outcry against a system that allows multinationals to generate significant revenue with a low- or zero-tax burden in a particular jurisdiction.
    This collection contains the following articles:
  • "OECD Issues More CbC Reporting Guidance, Dispute Resolution Statistics"
  • "OECD Adopts Multilateral Instrument"
  • "BEPS, State Aid Investigations, and U.S. MNE Restructurings"
  • "OECD Releases MAP Peer Review Framework"
  • "News Analysis: U.S. Treasury Doubles Down on Inbound Planning"
  • "News Analysis: Coordination or Competition? a BEPS Score Card"
  • "Are the Final BEPS Reports on Actions 8-10 Effective Now?"
  • "News Analysis: BEPS Alternatives: Evaluating Other Reform Proposals"
  • "Proposed Earnings Stripping Regs Do Not Align With BEPS Action 4
  • "Report to TAXE II Committee Urges Europe to Immediately Move Beyond BEPS"
  • "OECD Inclusive Framework Gets Moving on BEPS Implementation Efforts"
  • "News Analysis: BEPS and EU Progress Report"
  • "OECD Amending Transfer Pricing Guidance for Business Restructurings"
  • "OECD to Publish More BEPS Drafts, New Peer Reviews"
  • "News Analysis: BEPS 2.0 -- The OECD Takes on New Territory"
  • "BEPS: A Primer on Where It Came From and Where It's Going"
  • "A Tale of Two Cities: Washington, Brussels, and BEPS"
  • "Stack Predicts Tough Road Ahead for Multinationals Post-BEPS"
  • "News Analysis: The Impact of BEPS Implementation for U.S. Tax Planning"
  • "News Analysis: BEPS: Appetite for Destruction"
  • "Observers Find Uncertainty, Shortcomings in Final BEPS Reports"
  • "OECD Publishes Final BEPS Package Ahead of G-20 Meeting"