This paper investigates the equity market reactions to the publication of the OECD BEPS Action Plan. We examine abnormal stock returns for firms incorporated and traded on the stock market in 36 OECD member states for various event dates during the developmental phase of the OECD BEPS Action...

In October 2015, the OECD released its final deliverable on Action 6 that is dedicated to prevent the granting of treaty benefits in inappropriate circumstances. In order to determine the most appropriate manner to prevent the granting of treaty benefits, the final deliverable differentiates...

In October 2015, the OECD/G20 presented their final report on the Base Erosion and Profit Shifting (BEPS) Project. This article presents a unique analysis of the OECD/G20's recommendation on Action 4 by utilising tax optimisation modelling to simulate and examine a hypothetical multinational...

In this article, the author deals with the question; What should be Uganda's response following the Organisation for Economic Co-operation and Development (OECD)'s Base Erosion and Profit Shifting (BEPS) on Action 6 (Prevent treaty abuse), Action 7 (Prevent artificial avoidance) of the Permanent...

In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected indicators, provide a numerical update for recent periods...

This paper analyzes the optimal level of transfer pricing manipulation when the expected tax penalty is a function of the tax enforcement and the market price parameter, and the multinational enterprise is subjected to distinct rules of foreign profit taxation. The application of the arm's...