One of the tax base erosion and profit shifting (BEPS) schemes that has been a major concern in developing countries over the last few years is the “offshore indirect transfer” of business assets to low-tax jurisdictions that facilitate tax planning so as to avoid capital gains tax in the...

This article seeks to assess why current transfer pricing rules are the source of tax avoidance and explore some possible remedies. It places transfer pricing rules in the overall context of taxing international business income in the situation of a widely held corporate group operating in...

The article aims to demonstrate how EU law and the OECD are establishing a unifying conceptual framework in which the two different seminal phenomena, "tax abuse" and "aggressive tax planning", can be acknowledged in the new (global) operating environment. The purpose of this article is to...

This article analyses the recent rulings of the Court of Justice of the European Union in two Danish cases and examines their possible impact on international tax avoidance. These rulings regard limitations of tax benefits related to cross-border dividend payments resulting from the...

This article aims to examine the role of the subjective element in how certain transactions should be taxed according to the international tax system in cases of tax abuse and aggressive tax planning (ATP). This article also analyses the nature and the different scope of the taxpayer's...

There are specific reasons to affirm that the base erosion and profit shifting (BEPS) Project is not fully suited to addressing the needs of Latin American countries. Therefore, adaptations to several of the BEPS Actions included in the Project are necessary. The drafting of the Multilateral...

It is widespread practice around the world that corporate entities pay taxes to the country where they are formally registered and to the country in whose territory they generate income. While the former is generally known as the "country of residence" the latter is usually referred to as the...

This paper examines the role of administrative factors in tax reform. How difficult is it for taxpayers to comply with and understand the current tax system? How much does operating the system cost? How well are taxes enforced? How would modifying the income tax or starting over with a new...

This paper addresses the effects that corporate governance dynamics may have on corporate tax compliance. The peculiarity of the corporate governance dynamics for a corporation gives rise to a new challenge, the core of which is the investigation and analysis how corporate governance rules can...

This short article discusses several recent developments in Hong Kong taxation since the publication, in the December 2009 issue of the Bulletin for International Taxation, of the article entitled “Source, Transfer Pricing and Anti-Avoidance: The Position After Ngai Lik and Datatronic.” The...