Tax Foundation Examines Base Erosion Concerns

Tax Foundation

In designing territorial tax systems, lawmakers need to balance reduction of base erosion and profit shifting with simplicity and keeping burdens on taxpayers and tax authorities low, the Tax Foundation said in a July report on OECD handling of base erosion.

<p>In designing territorial tax systems, lawmakers need to balance reduction of base erosion and profit shifting with simplicity and keeping burdens on taxpayers and tax authorities low, the Tax Foundation said in a July report on OECD handling of base erosion.</p>