Relevant bibliographies by topics / Base erosion and profit shifting

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Base erosion and profit shifting'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Base erosion and profit shifting"

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Novotný, Petr. "Projekt Base erosion and profit shifting." AUC IURIDICA 2018, no. 1 (2018): 67–72. http://dx.doi.org/10.14712/23366478.2017.39.

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Botha, Carli, Roshelle Ramfol, and Odette Swart. "Article: The Impact of Multilateral and Unilateral Measures on Profit-Shifting from South Africa to Mauritius." Intertax 51, Issue 3 (2023): 232–49. http://dx.doi.org/10.54648/taxi2023005.

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The Mauritian global business sector’s favourable tax regime, combined with its extensive treaty network, has made it an attractive investment hub for investments into Africa. Aggressive tax planning strategies targeted at shifting profits to lower tax jurisdictions such as Mauritius, have eroded many higher tax jurisdictions’ tax bases. An exodus of (taxable) funds from South Africa to Mauritius is evident from South Africa’s listing as one of the top five contributors to Mauritius’s foreign direct investments (FDIs). While the base erosion and profit-shifting (BEPS) action plan is aimed at c
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Crivelli, Ernesto, Michael Keen, and Ruud de Mooij. "Base Erosion, Profit Shifting and Developing Countries." FinanzArchiv 72, no. 3 (2016): 268. http://dx.doi.org/10.1628/001522116x14646834385460.

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Crivelli, Ernesto, Ruud A. Mooij, and Michael Keen. "Base Erosion, Profit Shifting and Developing Countries." IMF Working Papers 15, no. 118 (2015): 1. http://dx.doi.org/10.5089/9781513563831.001.

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Katterbauer, Klemens, Hassan Syed, and Laurent Cleenewerck. "Islamic Game Theory approach for overcoming base erosion and profit shifting challenges for the Organization of Islamic Cooperation." Journal of Islamic Business and Management (JIBM) 13, no. 01 (2023): 145–55. http://dx.doi.org/10.26501/jibm/2023.1301-009.

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Purpose: This paper aims to demonstrate a framework for addressing base erosion and profit-shifting challenges in the Organization of Islamic countries Design/methodology/approach: The paper is based on inferential deductive research and a game theory approach. Findings: The paper suggests new strategies for overcoming the challenges of base erosion and profit shifting while strengthening adherence to Islamic law. Research limitations/implications: The research is limited to publicly available data and estimates for the game theory approach. This may represent a limit given the potential lack
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Wood, Stuart, and Mikael Hall. "Base Erosion and Profit Shifting and Business Restructurings." Intertax 44, Issue 10 (2016): 769–73. http://dx.doi.org/10.54648/taxi2016068.

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In anticipation of the release of the new Chapter IX of the Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines, this article looks at the potential impact that the outcome of the Base Erosion and Profit Shifting (BEPS) project will have on business restructurings. Specifically, the article examines some of the areas of convergence and divergence between the 2010 version of Chapter IX and the new guidance issued under the BEPS Actions 8–10 Final Reports (Aligning Transfer Pricing Outcomes with Value Creation). Whilst the new guidance arising from Actions 8
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Santos, Bruno Cesar Fettermann Nogueira dos. "BEPS Action 2 and the Non-Discrimination Rule Under the GATS." Intertax 49, Issue 4 (2021): 343–60. http://dx.doi.org/10.54648/taxi2021032.

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This article is intended to analyse whether Recommendations 1.1. and 1.2. of the Final Report of Base Erosion and Profit Shifting Action Plan 2 – which makes a number of proposals to design domestic tax rules in order to tackle mismatch arrangements caused by the use of hybrid financial instruments – would harm the non-discrimination rules of the General Agreement on Trade in Service. Base Erosion and Profit Shifting Action 2, non-discrimination rules, General Agreement on Trade in Service, hybrid instruments, mismatch arrangements.
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Gupta, Saloni, and Prabhat Mittal. "Base Erosion and Profit Shifting: The New Framework of International Taxation." Journal of Business Management and Information Systems 2, no. 2 (2015): 108–14. http://dx.doi.org/10.48001/jbmis.2015.0202009.

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Base Erosion and Profit Shifting (BEPS) refers to a set of tax avoidance practices that deny the tax revenues to a nation by eroding the tax base of the nation where economic activities generating the profits are performed and where value is created, by shifting the tax incidence to locations where no or low taxes are payable (tax havens). BEPS can be achieved through the use of transfer pricing tactics, treaty shopping, digital economy maneuverings and other dubious means. The term BEPS has been used in a project headed by the OECD which produced final reports in October 2015 in response to f
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Rossi-Maccanico, Pierpaolo. "Fiscal State Aids, Tax Base Erosion and Profit Shifting." EC Tax Review 24, Issue 2 (2015): 63–77. http://dx.doi.org/10.54648/ecta2015008.

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In this article, the author describes the application of State aid rules in reviewing EU Member States' tax measures for multinationals providing possibilities for tax arbitrage (Base erosion and profit shifting - BEPS). The author provides examples of measures favouring tax arbitrage which are identifiable as State aid if analysed from that perspective and explains how the application of State aid rules is theoretically justifiable and even more appropriate from an EU perspective rather than the use national anti-abuse rules. The author suggests that State aid review is a more effective instr
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Matsuoka, Akira. "What made base erosion and profit shifting project possible?" Journal of Financial Crime 25, no. 3 (2018): 795–810. http://dx.doi.org/10.1108/jfc-08-2017-0072.

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Purpose The purpose of this paper is to unveil the true background of the Base Erosion and Profit Shifting (BEPS) Project and to suggest crucial indexes for bringing a movement into a future ceiling causing a struggle of the international tax system. Design/methodology/approach This paper looks into the historical context of this project before and after Starbucks’ scandal, comparing to other contexts of the international tax system. Also, this paper partially reviews BEPS from a legal perspective. Findings The key factors for building momentum of reform of international taxation are a country
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Dissertations / Theses on the topic "Base erosion and profit shifting"

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Ståhlberg, Rikard. "Dokumentationsskyldighet : Anpassning av dokumentationsskyldigheten i svensk rätt utifrån Base Erosion and Profit Shifting." Thesis, Karlstads universitet, Avdelningen för juridik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-33238.

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Persson, Frank. "Base Erosion and Profit Shifting, Action 8 : En rättsutredning beträffande nya riktlinjer för internprissättning av immateriella tillgångar." Thesis, Linköpings universitet, Affärsrätt, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-137806.

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År 2013 lade OECD fram åtgärdsplanen BEPS. BEPS syftar till att minska möjligheterna till otillbörlig intäkts- och kostnadsallokering samt skattebaserodering som är ett resultat av diverse företagsupplägg där vinster allokeras till lågbeskattade länder och kostnader allokeras till exempelvis länder med förmånliga avdragsmöjligheter. BEPS Action 8 förväntas leda till att internprissättningar kommer att ske i enlighet med värdeskapandet. De nya riktlinjerna föreskriver att en part som utför funktioner, använder tillgångar eller antar risk ska kompenseras korrekt och i enlighet med armlängdsprinc
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Johnsson, Jakob. "Fasta driftställen på internet : Ett koncept på (juridiskt) lös grund?" Thesis, Umeå universitet, Juridiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-101645.

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Peerbhai, Aneesa. "Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017540.

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This research examined the concept of base erosion and profit shifting in the context of tax schemes employed by multinational corporations. The objective of this thesis was to identify weaknesses within South Africa’s income tax legislation, based on these schemes, and further to propose recommendations to counter the occurrence of base erosion and profit shifting by multinational companies. The research also comprised of a limited review of current global and South African initiatives to address the problem of base erosion and profit shifting. It was concluded that there are a number of weak
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Dicks, Henry. "An evaluation of Action 6 of the Plan on Base Erosion and Profit Shifting : a South African perspective." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/77396.

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Base erosion and profit shifting are a growing international concern, that was again ushered to the forefront following the 2008 financial crisis. In order to address this issue, the Organisation for Economic Co-Operation and Development (‘OECD’), as mandated by the G20, developed the Action Plan on Base Erosion and Profit Shifting (‘BEPS’). BEPS has identified 15 Actions (‘the Actions’) to address base erosion and profit shifting issues. Action 6 is titled: ‘Preventing the granting of treaty benefits in inappropriate circumstances’. To give effect to BEPS, the OECD drafted the Multilateral Co
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Wardhana, Andy Whisnu. "A policy proposal to address tax base erosion caused by transfer pricing in Indonesia." Thesis, Queensland University of Technology, 2019. https://eprints.qut.edu.au/125858/1/Andy%20Whisnu_Wardhana_Thesis.pdf.

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Prior studies indicate that developing countries face the problem of aggressive transfer pricing practices by multinational enterprises (MNEs) which cause tax base erosion. This study finds that the Indonesian transfer pricing regime fails to accurately allocate the income of MNEs among taxing states in accordance with actual economic reality. To overcome this problem, this study considers different interpretations of transfer pricing regimes in four countries: (a) Mexico's minimum profit, (b) Brazil's pre-fixed profit margin and (c) India's and China's location-specific advantage rules. This
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Nkadimeng, Itumeleng. "Base erosion and profit shifting : the effectiveness of imposing fixed ratio limitation rules as a means of combatting excessive interest deductions." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74954.

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The erosion of the tax fiscus as a result of excessive interest deductions and the shifting of the related profits (interest income) outside of the jurisdiction where such profits are derived, is a worldwide phenomenon impacting both developed and developing nations. Such is the gravity of this practice, that the Organisation for Economic Co-operation and Development (OECD) performed a study on this matter and published recommended best practice methodology and/or rules to combat this practice and consequently assist in protecting the integrity of taxing systems. In light of the above,
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Basnett, Robyn. "A critical analysis of the concept and extent of base erosion and profit shifting, and its impact on South Africa versus Australia." Thesis, Rhodes University, 2016. http://hdl.handle.net/10962/4037.

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Tax avoidance by multinational enterprises is the focus of much media and political scrutiny. It is also the subject of a major Organisation for Economic Co-operation and Development (OECD) project called Base Erosion and Profit Shifting (BEPS). The objective of this thesis was to gain a greater understanding of BEPS, particularly in a South African and Australian context, and to determine whether BEPS is as great a problem as the OECD portrays. A detailed analysis of the OECD BEPS Report and Action Plan was undertaken to understand what the term BEPS means. A review of current BEPS literature
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Nyatsambo, Nyasha Gift. "Siezing the BEPS: an assessment of the efficacy of South Africa’s thin capitalisation regime in combating base erosion and profit shifting (BEPS) through excessive interest deductions." Master's thesis, Faculty of Law, 2019. https://hdl.handle.net/11427/31751.

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This study serves to critically assess the effectiveness of South Africa’s thin capitalisation framework in dealing with Base Erosion and Profit Shifting (BEPS) through excessive interest deductions by multinational enterprises (MNEs). Given the impact of globalisation in interconnecting economic activities across multiple countries, BEPS presents a major policy concern both internationally and domestically. Thin capitalisation, a situation in which an entity utilises to their tax benefit the deductions/exemption mismatch that arises from crossborder debt financing, is one of the most common m
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Chimbombi, Ame Rebecca. "The possibility of base erosion and profit shifting through special economic zones: A critique of the South African and Kenyan SEZ regimes based on BEPS action 5." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/23787.

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The OECD/G20's Base Erosion and Profit Shifting (BEPS) Project has been described as the most significant international tax initiative post the 2008/2009 global economic crisis. BEPS speaks to companies engaging in aggressive tax planning strategies that exploit loopholes in tax systems to make profits 'disappear' or shift them to tax jurisdictions with little or no overall corporate tax. The BEPS Project has fifteen Actions targeting various formations, computations and permutations that could potentially give rise to BEPS. BEPS Action 5 is entitled "Countering Harmful Tax Practices More Effe
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Books on the topic "Base erosion and profit shifting"

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Nerudová, Danuše, and Jan Pavel, eds. Profit Shifting and Tax Base Erosion. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-74962-0.

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Germany) EATLP Congress (2016 Munich. Tax avoidance revisited in the EU BEPS context. Edited by Dourado, Ana Paula, author, editor and International Bureau of Fiscal Documentation. IBFD, 2017.

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Addressing Base Erosion and Profit Shifting. OECD, 2013. http://dx.doi.org/10.1787/9789264192744-en.

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Addressing Base Erosion and Profit Shifting. Organization for Economic Cooperation & Development, 2013.

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Crivelli, Ernesto, and Ruud A. de Mooij. Base Erosion, Profit Shifting and Developing Countries. International Monetary Fund, 2015.

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Crivelli, Ernesto, and Ruud A. de Mooij. Base Erosion, Profit Shifting and Developing Countries. International Monetary Fund, 2015.

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Crivelli, Ernesto, Michael Keen, and Ruud A. de Mooij. Base Erosion, Profit Shifting and Developing Countries. International Monetary Fund, 2015.

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Addressing Base Erosion and Profit Shifting (Russian version). OECD, 2013. http://dx.doi.org/10.1787/9789264201262-ru.

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Addressing Base Erosion and Profit Shifting (Japanese version). OECD, 2013. http://dx.doi.org/10.1787/9789264202467-ja.

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Action Plan on Base Erosion and Profit Shifting. OECD, 2013. http://dx.doi.org/10.1787/9789264202719-en.

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Book chapters on the topic "Base erosion and profit shifting"

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Russo, Raffaele. "Base Erosion and Profit Shifting." In The Challenge of the Digital Economy. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-43690-6_3.

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Lessambo, Felix I. "Base Erosion and Profit Shifting." In International Aspects of the US Taxation System. Palgrave Macmillan US, 2016. http://dx.doi.org/10.1057/978-1-349-94935-9_20.

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Tepperová, Jana, Jan Pavel, Marian Dobranschi, Veronika Solilová, and Danuše Nerudová. "Methodological Approaches to the Measurement of Profit Shifting and Tax Base Erosion." In Profit Shifting and Tax Base Erosion. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-74962-0_3.

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Solilová, Veronika, Danuše Nerudová, and Marian Dobranschi. "Introduction." In Profit Shifting and Tax Base Erosion. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-74962-0_1.

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Dobranschi, Marian, Veronika Solilová, Marek Litzman, and Danuše Nerudová. "Economic Analysis from the Micro-Perspective." In Profit Shifting and Tax Base Erosion. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-74962-0_5.

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Pavel, Jan, and Jana Tepperová. "Economic Analysis from the Macro Perspective." In Profit Shifting and Tax Base Erosion. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-74962-0_4.

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Solilová, Veronika, Danuše Nerudová, and Marian Dobranschi. "Profit Shifting and Tax Base Erosion in the Twenty-First Century." In Profit Shifting and Tax Base Erosion. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-74962-0_2.

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Solilová, Veronika, Danuše Nerudová, and Marian Dobranschi. "Conclusion." In Profit Shifting and Tax Base Erosion. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-74962-0_7.

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Vítek, Leoš, and Veronika Solilová. "Tax Policy in Relation to Fair Corporate Taxation." In Profit Shifting and Tax Base Erosion. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-74962-0_6.

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Shome, Parthasarathi. "Tax Base Erosion and Profit Shifting (BEPS)." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_30.

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Conference papers on the topic "Base erosion and profit shifting"

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Santi Palupi, Dyah, and Danny Septriadi. "Analysis of Recommendation for Base Erosion and Profit Shifting Action Plan 12: Mandatory Disclosure Rules in Indonesia." In Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/apbec-18.2019.18.

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Trivić, Jelena, Marina Beljić, and Olgica Glavaški. "Sustainability of Corporate Tax Revenues in European OECD Economies Eatr Cuts and FDI Inflow." In 29th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2024. http://dx.doi.org/10.46541/978-86-7233-428-9_390.

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Base erosion and profit shifting (BEPS) is an endeavor to prevent increased profit shifting as a result of global tax competitiveness. However, there is still a scarcity of thorough analyses that quantify BEPS effects on the economy, tax revenues, employment, and welfare. This paper's main objective is to empirically evaluate the direct effect of EATR changes and indirect effect through FDI on the corporate tax revenue (CTR) in European OECD countries using available empirical data in the period 1998–2021. The paper analyses volume of capital/profit shifts which reflect in tax revenues loses i
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Procházka, Petr. "Intra-group Transactions and Tax after BEPS (Base Erosion and Profit Shifting) Action Plan Initiated by OECD/G20: BEPS Risk Assessment of a Selected Enterprise in Czechia." In The 20th International Joint Conference: Central and Eastern Europe in the Changing Business Environment. Prague University of Economics and Business, Oeconomica Publishing House, 2020. http://dx.doi.org/10.18267/pr.2020.cer.2395.22.

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Melega, Anatol, and Veronica Grosu. "Harmonization of the legislation of the Republic of Moldova with the OECD Transfer Pricing regulations." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.04.

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In the context of the globalisation of national economies and the galloping growth of multi-nationals, transfer pricing regulations have become a key element in avoiding the erosion of the tax base and the shifting of profits to low or zero tax jurisdictions. The Republic of Moldova, in its effort to integrate international tax practices and attract foreign investment, faces significant challenges in aligning national legislation with OECD standards. The purpose of this paper is to explore the complex and critical process of harmonising Moldovan legislation with the Organisation for Economic C
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Navaratnam, Dharshana, Eadie Azahar Rosland, M. Fairuz Azman, et al. "World’s First Pilot Installation of Boron Diffused Erosion Resistant Through Tubing Sand Screen (ER TTSS) in a Producing Gas Field: A Novel Application in Peninsular Malaysia." In SPE/IATMI Asia Pacific Oil & Gas Conference and Exhibition. SPE, 2023. http://dx.doi.org/10.2118/215200-ms.

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Abstract Assets in Peninsular Malaysia mainly consist of brown fields, characterized by shallow and unconsolidated reservoirs. The occurrence of sand production poses a significant problem, causing disruptions to gas production. During the initial planning of Field A’s development, sand production was unexpected due to the reservoir’s competence. Consequently, the wells and facilities were not designed to handle this issue. The presence of solid particles in gas wells with high production rates can create an exceedingly erosive environment, necessitating restrictions on most wells. Considering
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Campos, Jesus, Azwan Keong, Zhanke Liu, Daniel Tomczak, Tore Kleppan, and Max Soerensen. "Understanding Mechanisms of Wellbore Abrasion During Coiled Tubing Intervention." In SPE/ICoTA Well Intervention Conference and Exhibition. SPE, 2024. http://dx.doi.org/10.2118/218335-ms.

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Abstract In 2018, coiled tubing (CT) interventions in the Norwegian sector witnessed a rise in the adoption of high-grade quench and tempered (Q&T) CT strings. These interventions primarily focused on multistage fracturing stimulation, involving tasks such as sliding sleeve manipulation, fishing, and, as the wells aged, underbalanced CT cleanouts using nitrified fluids due to reservoir depletion. Recent CT interventions in wells revealed significant wellbore abrasion, manifesting as longitudinal grooves, where dogleg severity builds. This study aims to challenge the perception that high-gr
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Reports on the topic "Base erosion and profit shifting"

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Bañez, Emerson. Rethinking Taxation in the Digital Economy. Philippine Institute for Development Studies, 2022. https://doi.org/10.62986/dp2022.56.

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The study aims to evaluate the country’s legal framework for taxing digital transactions, specifically, the extent to which the provisions of the law can map onto the value of digital markets. Based on the findings on the structure of the digital commerce value chain and its possible interactions with both current and proposed tax regimes, four policy prescriptions are recommended: (1) to optimize existing tax authority over platforms, (2) to establish a digital-ready tax administration, (3) to expand the scope for investigation and liability, and (4) to promote engagement at the international
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Barreix, Alberto Daniel, Jerónimo Roca, and Fernando Velayos. Quo Vadis Income Tax?: Towards the PIT-CA. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0007979.

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The income tax system has prevailed for more than 200 years. Its capacity to adapt to cultural, economic, political, and social change has made it the greatest raiser of revenue in human history. The 2008 financial crisis and its consequent fiscal crises brought about fundamental administrative changes, notably a greater impulse toward tax transparency. Those changes offer a challenge and an opportunity for the modification of income tax’s design. Financial systems in the developed countries, which needed huge bailouts in a context of widespread insecurity (intervention in banks and insurance
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Ongore, Mary, and Prisca Musibi. Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.032.

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Advanced pricing agreements (APAs) aim to prevent transfer pricing (TP) disputes, increase certainty, and ultimately reduce the TP risk. This is achieved through taxpayers and tax authorities agreeing in advance on the criteria for determining the arm’s length pricing of transactions. These agreements are typically valid for several years, assuming that critical assumptions remain unchanged. Interest in APAs has been steadily increasing, seemingly partly due to Action 14 of the Base Erosion and Profit Shifting (BEPS) project, which recommends the facilitation of effective dispute resolution me
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Ongore, Mary, and Prisca Musibi. Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.036.

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Advanced pricing agreements (APAs) aim to prevent transfer pricing (TP) disputes, increase certainty, and ultimately reduce the TP risk. This is achieved through taxpayers and tax authorities agreeing in advance on the criteria for determining the arm’s length pricing of transactions. These agreements are typically valid for several years, assuming that critical assumptions remain unchanged. Interest in APAs has been steadily increasing, seemingly partly due to Action 14 of the Base Erosion and Profit Shifting (BEPS) project, which recommends the facilitation of effective dispute resolution me
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