Base Erosion and Profit Shifting (BEPS)
+ Shipping & Handling
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"