The Resource The OECD-BEPS measures to deal with aggressive tax planning in South America and Sub-Saharan Africa : the challenges ahead

The OECD-BEPS measures to deal with aggressive tax planning in South America and Sub-Saharan Africa : the challenges ahead

Label
The OECD-BEPS measures to deal with aggressive tax planning in South America and Sub-Saharan Africa : the challenges ahead
Title
The OECD-BEPS measures to deal with aggressive tax planning in South America and Sub-Saharan Africa : the challenges ahead
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Subject
Language
eng
Summary
The aim of this article is to assess the feasibility to introduce the Organisation for Economic Co-operation and Development (OECD) base erosion and profit shifting (BEPS) measures to deal with aggressive tax planning in South America and Sub-Saharan Africa. The BEPS and its Action Plan have been developed by the OECD following the G20 mandate and it provides new international tax standards to be applicable to all countries including OECD and non-OECD countries. This article provides a comparative analysis of the South American and the Sub-Saharan African region taking into account the countries' economic development, tax administration capacity and resources, and the use (or not) of domestic laws and tax treaty rules to tackle aggressive tax planning. The South American and Sub-Saharan African regions have been chosen since they consist mostly of developing (non- OECD) countries. The comparative analysis of the exchange of best practices and challenges in these two regions will be useful for the OECD-BEPS Project and for the BEPS Multilateral Instrument that will be open for adoption by developing and developed countries. This article is structured as follows: Section 2 contains a short introduction to the BEPS Actions dealing with aggressive tax planning and the discussions at OECD and UN level. Section 3 considers the feasibility of BEPS Actions 6 and 12 in South America and Sub-Saharan Africa. Finally, in section 4, conclusions and recommendations are presented
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 43 (2015),
http://library.link/vocab/creatorName
Mosquera Valderrama, I.J
Geographic coverage
  • Africa
  • International
  • South America
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • aggressive tax planning
  • developing countries
  • treaty shopping
  • tax authorities
  • anti-avoidance
  • MLI
Label
The OECD-BEPS measures to deal with aggressive tax planning in South America and Sub-Saharan Africa : the challenges ahead
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Publication
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The OECD-BEPS measures to deal with aggressive tax planning in South America and Sub-Saharan Africa : the challenges ahead
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