Corporate taxation and BEPS : a fair slice for developing countries?

Resource Information

The work Corporate taxation and BEPS : a fair slice for developing countries? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Corporate taxation and BEPS : a fair slice for developing countries?

Creator

• Burgers, I.J.J
• Mosquera Valderrama, I.J

Subject

• OECD
• United Nations
• BEPS Project (OECD)
• developing countries
• international tax law
• corporate income tax
• MLI

Language

eng

Summary

This article examines the differences in perception of 'fairness' between developing and developed countries, which influence developing countries' willingness to embrace the Base Erosion and Profit Shifting (BEPS) proposals, and offers recommendations how to overcome these differences. The article provides an introduction to the background of the OECD's BEPS initiatives (Action Plan, Low Income Countries Report, Multilateral Framework, Inclusive Framework) and the concerns of developing countries about their ability to implement BEPS (Section 1); a non-exhaustive overview of the shortcomings of the BEPS Project and its Action Plan in respect of developing countries (Section 2); arguments on why developing countries might perceive fairness in relation to corporate income taxes differently from developed countries (Section 3); and recommendations for international organisations, governments and academic researchers on where fairness in respect of developing countries should be more properly addressed (Section 4)

Citation source

In: Erasmus Law Review. - Rotterdam. - No. 8 (2017) ; 19 p

Geographic coverage

International

Language note

English