The Resource BEPS : an interim evaluation

BEPS : an interim evaluation

Label
BEPS : an interim evaluation
Title
BEPS : an interim evaluation
Creator
Subject
Language
eng
Summary
The article evaluates the OECD base erosion and profit shifting (BEPS) Action Plan and recent progress in light of the key insights of the BEPS: (i) progress can be achieved solely through cooperation, and the existing competition based, unilateral action dominated paradigm is destined to fail; (ii) a comprehensive, holistic approach rather than ad hoc fix-ups is needed for a chance of success; and (iii) some innovations differing from the tradition that is the base for the current regime may be required in order to tackle the evolving new challenges that the regime faces. The article points to the promising aspects of the plan and to the areas where progress seem wanting. It further provides observations on certain steps that the OECD can and should take to increase the chances of success of the BEPS project
Citation source
In: World tax journal. - Amsterdam. - Vol. 6 (2014),
http://library.link/vocab/creatorName
Brauner, Y
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • globalization
  • e-commerce
  • PE
  • hybrid entity
  • hybrid financial instrument
  • CFC
  • interest deduction
  • transfer pricing
Label
BEPS : an interim evaluation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...