The Resource An evaluation of BEPS Action 5

An evaluation of BEPS Action 5

Label
An evaluation of BEPS Action 5
Title
An evaluation of BEPS Action 5
Creator
Subject
Language
eng
Summary
The limited recommendations made in the OECD'S final base erosion and profit-shifting (BEPS) report on Action 5 reflect a lack of agreement in economics and global politics on the merits of tax competition. Considering the experience of the harmful tax competition initiative, the author argues that subsequent political developments will affect how the provisions proposed by the OECD operate. The effects of Actions 5 and 13 will provide needed empirical evidence on whether limiting opportunities for tax avoidance encourages evasion, as well as on the role of reputational pressure in the international tax arena
Citation source
In: Tax notes international. - Falls Church. - Vol. 81 (2016),
Language note
English
Label
An evaluation of BEPS Action 5
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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