transformations within the tax world seem to be leading to an international commitment most materially manifested in the OECD Base … Erosion and Profit Shifting (BEPS) project. In this systematic in-depth critique of the BEPS Action Plan 2 with regard to …

erosion and profit shifting project (BEPS Project) in the move towards international tax multilateralism. The insightful … Related Measures to Prevent BEPS (MLI), the Inclusive Framework, as well as on EU multilateralism. The reader will find a …

The article argues that despite the fanfare around it, the outcome of the BEPS project is unlikely to be dramatic, at … lining in the non-substantive, structural and instrumental outcomes of the BEPS project. It argues that even if unintended …

in the world of international tax policy design. The media exposure of what Bloomberg’s calls “The Great Corporate Tax … the strongest world economies demanded a revision of the rules of the international tax regime that would generate more … Erosion and Profit Sharing (“BEPS”) project, the OECD has established three principles: (1) promotion of collaborative rather …

Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit … Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action … assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 140 …

Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit … Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action … assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 135 …