multipart project titled Base Erosion and Profit Shifting (BEPS), which contains 15 "Actions" to prevent multinational … budgets are strained, the world economy is struggling, income inequality is rising, and the news media have publicized … tax incentives for research and development (R&D), implementation of the BEPS Actions would drive many MNCs to relocate …

, have responded with projects to rid the world of so-called harmful tax practices. The OECD's project has implications for …

BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have … exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. 140 …