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

Resource Information

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

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

Creator

• Mosquera Valderrama, I.J

Subject

• MLI
• OECD
• aggressive tax planning
• BEPS Project (OECD)
• developing countries
• tax authorities
• treaty shopping
• anti-avoidance

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),

Geographic coverage

• Africa
• International
• South America

Language note

English