This paper will review themes arising from the OECD/G20 BEPS project and the final deliverables published in October 2015. The author examines some reverberations from the final deliverables and post-BEPS developments. The author questions whether the final deliverables address the problems...

Domestic anti-avoidance rules pose a special challenge because in several situations, they have to be given precedence over tax treaties in order to effectively prevent abuse. Therefore, the need arose for a consonant interpretation of tax treaties with these rules in order to prevent...

Die Anrechnung der Körperschaftsteuer auf die Einkommensteuer wird im deutschen Vollanrechnungssystem nur den unbeschränkt steuerpflichtigen Steuerinländern gewährt. Der Anrechnungsausschluß für die übrigen Steuerpflichtigen kann aber umgangen werden. Das sogenannte Dividendenstripping...

As part of its action plan against base erosion and profit shifting (BEPS), the OECD (2015) has proposed six indicators to measure profit shifting activity. These indicators add to past and ongoing efforts in academic tax research to empirically identify the scale and tax sensitivity of...

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...