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

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

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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2

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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3

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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4

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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5

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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6

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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8

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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9

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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10

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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11

Barrios, Salvador, and Diego d'Andria. "Profit Shifting and Industrial Heterogeneity." CESifo Economic Studies 66, no. 2 (2019): 134–56. http://dx.doi.org/10.1093/cesifo/ifz006.

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Abstract Base erosion and profit shifting undermines tax revenues collection and raises public discontent in times when the tax burden has increased significantly for households in most developed economies. In addition, new forms of profit shifting related to intangible investment have emerged rapidly along the traditional use of transfer pricing and debt shifting by multinational companies. In this article, using worldwide company level data for the period 2004–2013, we demonstrate that the sectoral differences in profit shifting are a serious concern from a welfare and policy perspectives. S

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12

Wu, Hsiu-li, and Shang-Yung Yen. "Base Erosion and Profit Shifting Exploration of Tax Differences and Tax Economics." Journal of Business Theory and Practice 7, no. 4 (2019): p155. http://dx.doi.org/10.22158/jbtp.v7n4p155.

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Multinational companies transfer profits to countries with low tax rates via tax planning. In response to the request from G20 nations, the OECD launched a total of 15 BEPS (Base Erosion and Profit Shifting) actions, hoping to prompt the reform in tax systems in different countries. This paper conducts a case study in the examination of taxation differences created by multinational companies by leveraging various tax rates in different countries. Expert interviews are conducted to examine the adjustments and responses of tax planning and investment structures in the corporate world in the wake

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13

Dourado, Ana Paula. "The Base Erosion and Profit Shifting (BEPS) Initiative under Analysis." Intertax 43, Issue 1 (2015): 2–5. http://dx.doi.org/10.54648/taxi2015001.

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14

Lennard, Michael. "Base Erosion and Profit Shifting and Developing Country Tax Administrations." Intertax 44, Issue 10 (2016): 740–45. http://dx.doi.org/10.54648/taxi2016063.

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The Organisation for Economic Co-operation and Development (OECD) membership comprises thirty-four countries, and adding G20 countries which are not OECD members gives a total of forty-two countries participating most directly in the base erosion and profit shifting (BEPS) norm setting. There are therefore 151 UN Member countries whose participation in the BEPS process can be seen as relatively peripheral. Their political and representational significance and its relevance to global tax norm setting is often missed by a relevant but incomplete focus on the economic importance of the Group of T

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15

Kuzniacki, Blazej. "The Limitation on Benefits Provision in BEPS Action 6/Multilateral Instrument: Ineffective Overreaction of Mind-Numbing Complexity Part 2." Intertax 46, Issue 2 (2018): 124–39. http://dx.doi.org/10.54648/taxi2018014.

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This is the second part of a comprehensive two-part article addressing the usefulness of the limitation on benefits (LOB) provision in base erosion and profit shifting (BEPS) Action 6 and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) in prevention of abusive treaty shopping – the most prevalent and typical form of treaty abuse. The study concludes that the MLI LOB rule is an ineffective overreaction of ‘mind-numbing complexity’ which, despite its great potential to reflect the nature of tax treaties and treaty shopping, s

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Dunin-Borkowski Goluchowska, Katarzyna Maria, and Claudia Alejandra Delgado Tarazona. "¿Qué modificaciones deberían introducirse a la regulación que la Ley de Impuesto a la Renta peruana concede a la subcapitalización?" THEMIS Revista de Derecho, no. 76 (August 31, 2019): 201–12. http://dx.doi.org/10.18800/themis.201902.012.

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La erosión de la recaudación tributaria vía deducción de intereses es un fenómeno que en la actualidad interesa al Estado peruano. En tal contexto, la subcapitalización es una cláusula específica que permite limitar tal accionar. No obstante, no todo tipo de subcapitalización se encuentra proscrita por la legislación nacional, sino únicamente la que erosiona la base sobre la cual se calcula el impuesto a la renta. En el presente artículo, las autoras abordan la r-gulación de la Ley del Impuesto a la Renta en el Perú sobre la base de la cláusula antielusiva específica de subcapitalización

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17

Palmitessa, Elio Andrea. "Interplay Between the Principal Purpose Test in the Multilateral BEPS Convention and the Beneficial Ownership Clause as Treaty Anti-Avoidance Tool Targeting Holding Structures." Intertax 46, Issue 1 (2018): 58–67. http://dx.doi.org/10.54648/taxi2018006.

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The signing of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), has enabled the participant jurisdictions to begin the process of implementing certain treaty-based Base Erosion and Profit Shifting (BEPS) recommendations into their network of double tax conventions. In line with Action 6 of the BEPS Plan, as per Article 7 of the MLI, a minimum anti-abuse standard provision to counter treaty shopping was introduced. This article discusses the outcomes deriving from the application of the Principal Purpose Test (PPT), as defau

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18

Macías Zuñiga, Luis Guillermo, and Alberto Aldeco Camacho. "El proyecto para combatir la erosión de la base imponible (BEPS), un instrumento de mejora de la recaudación en el panorama internacional." Diagnóstico FACIL Empresarial, Finanzas, Auditoria, Contabilidad, Impuestos, Legal, no. 6 (December 28, 2016): 49–57. http://dx.doi.org/10.32870/dfe.vi6.68.

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El presente trabajo de investigación es un análisis sobre las acciones emprendidas por la ocde para frenar la “Erosión de la base imponible en el comercio internacional” ((Base Erosion and Profit Shifting; beps, por sus siglas en inglés), con la finalidad de conocer las acciones que este organismo rector realiza en la actualidad y poder a su vez realizar un diagnóstico de la situación en la que México se encuentra actualmente, así como los retos que enfrentará para adecuar su comercio a estas disposiciones internacionales.

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19

Sa’Adu, Hafsat Iyabo, and Ahmed Olatunji Isau. "Prevention of Income and Profit-Shifting to Tax Haven Countries in Nigeria." African Journal of International and Comparative Law 30, no. 4 (2022): 539–59. http://dx.doi.org/10.3366/ajicl.2022.0424.

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One of the major strategies usually employed by companies to avoid taxation in Nigeria is to shift their incomes or profits to their subsidiaries located in low or no tax countries, usually referred to as ‘tax haven countries’. This is a result of the globalisation of international trade which made it possible for companies to extend their businesses to countries other than where they are headquartered. Thus the article examines income and profit-shifting to tax haven countries, its international regulations as well as its regulations in Nigeria. The article found that Nigeria does not have an

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20

Wiman, Bertil. "Group Structuring and Profit Repatriation." Intertax 44, Issue 10 (2016): 765–68. http://dx.doi.org/10.54648/taxi2016067.

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This article is based on a presentation at the Uppsala conference on Base Erosion and Profit Shifting (BEPS) and its impact on business models, 16–17 June 2016. While discussing the impact from the several BEPS Actions in general terms, the author focuses on the principle purpose test and its potential application on holding companies. He argues that avoiding the multiple or recurrent taxation of profits in the corporate section may conform to the object and purpose of a tax treaty, and that this issue should be further developed in the continued work on BEPS.

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21

Öner, Cihat. "Country Note: Analysis of Turkey’s Controlled Foreign Company Regime." Intertax 50, Issue 5 (2022): 466–75. http://dx.doi.org/10.54648/taxi2022041.

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This study analyses Turkey’s current position against the policies it has carried out, especially regarding the controlled foreign companies (CFC) taxation regime by the Organization for Economic Cooperation and Development (OECD). As a member of the OECD and G20 during both the preparation and processing of the OECD’s Base Erosion and Profit Shifting (BEPS) Project, Turkey has undertaken various roles. Nevertheless, it is observed that existing CFC rules and current developments regarding Turkey’s CFC regime fall below the minimum standards recommended in the BEPS Action 3 Final Report, and t

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22

Silvestri, Andrea. "Holding Companies in the BEPS Era." Intertax 45, Issue 6/7 (2017): 482–88. http://dx.doi.org/10.54648/taxi2017040.

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Holding companies have always played a central role within international groups. While the tax climate for holding companies has already changed over the last decade, their role will be further affected by some of the measures under the Base Erosion and Profit Shifting (BEPS) initiative.

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23

Капустина, Лариса, Larisa Kapustina, Н. Портнов, and N. Portnov. "Review and appraisal of the implementation of OECD initiatives, "the erosion of the tax base and the withdrawal of profits from taxation"." Russian Journal of Management 4, no. 3 (2016): 266–70. http://dx.doi.org/10.12737/21953.

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The article describes the key provisions of OECD Base Erosion and Profit Shifting (BEPS) project. The article describes necessities for creation of BEPS. Author analyses possible difficulties of application of BEPS as well as consequences of implementation and possible impact on investment climate of BEPS.

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24

Ouelhadj, Anissa, and Mehdi Bouchetara. "Contributions of the Base Erosion and Profit Shifting BEPS Project on Transfer Pricing and Tax Avoidance." Financial Markets, Institutions and Risks 5, no. 3 (2021). http://dx.doi.org/10.21272/fmir.5(3).59-70.2021.

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Globalization and digitalization lead to flaws and asymmetries in tax rules which were used by multinational companies in their own benefit. Then, to face tax avoidance and tax losses which represents 100 to 240 billion dollars per year, Organization for Economic Co-operation and Development and G-20 implement, since 2012, the Base Erosion and Profit Shifting project, base erosion and profit shifting, which is the most important international reform that tax system has known. This paper aims to understand whether the Base Erosion and Profit Shifting project’s transfer pricing actions mitigate

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25

Gomes, M. L. "International Taxation and the Challenges for Multilateralism in the Context of the OECD Multilateral Instrument." Bulletin for International Taxation 72, no. 2 (2017). http://dx.doi.org/10.59403/3z4xpyx.

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The objective of this article is to critically assess the feasibility of the OECD Multilateral Instrument to implement treaty-related measures to counter base erosion and profit shifting practices as proposed in Action 15 of the OECD/G20 Base Erosion and Profit Shifting initiative.

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26

Peters, C. "Developing Countries’ Reactions to the G20/OECD Action Plan on Base Erosion and Profit Shifting." Bulletin for International Taxation 69, no. 6/7 (2015). http://dx.doi.org/10.59403/2m8qab1.

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This article describes and examines the reactions of developing countries to the G20/OECD Action Plan on Base Erosion and Profit Shifting as communicated to the Subcommittee on Base Erosion and Profit Shifting Issues for Developing Countries of the UN Committee of Experts on International Cooperation in Tax Matters.

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27

Berbari, A. "The OECD/G20 Base Erosion and Profit Shifting (BEPS) Initiative and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS." Bulletin for International Taxation 71, no. 10 (2017). http://dx.doi.org/10.59403/1qb56x3.

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In this article, the author considers the implications of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “MLI”) for the OECD/G20 Base Erosion and Profit Shifting initiative in general, and specifically of the United States not signing the MLI.

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28

Crivelli, Ernesto, Ruud A. De Mooij, and Michael Keen. "Base Erosion, Profit Shifting and Developing Countries." SSRN Electronic Journal, 2015. http://dx.doi.org/10.2139/ssrn.2623804.

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29

Sengupta, D. P., and R. Kavita Rao. "Base Erosion and Profit Shifting: An Indian Perspective." Bulletin for International Taxation 69, no. 6/7 (2015). http://dx.doi.org/10.59403/1m7x1mf.

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30

Hey, J. "Base Erosion and Profit Shifting and Interest Expenditure." Bulletin for International Taxation 68, no. 6/7 (2014). http://dx.doi.org/10.59403/3fqt3wd.

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31

Schreiber, U. "Sales-Based Apportionment of Profits." Bulletin for International Taxation 72, no. 4/5 (2018). http://dx.doi.org/10.59403/w23mjt.

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32

Tracana, D. "The Effect of the OECD/G20 BEPS Initiative on the Attribution of Profits to Permanent Establishments: The Special Case of Agency Permanent Establishments." Bulletin for International Taxation 71, no. 3/4 (2017). http://dx.doi.org/10.59403/2ghrbw5.

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In this article, the author examines the effects of the OECD/G20 Base Erosion and Profit Shifting initiative on the attribution of profits to agency permanent establishments, focusing on the OECD’s Additional Guidance on the Attribution of Profits to Permanent Establishments, Action 7 – 2016 Public Discussion Draft.

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33

Gill, Suveera, Taruntej Singh Arora, and Karan Gandhi. "Tax rate motivated profit shifting and base erosion by multinational corporations: Indian evidence." International Journal of Emerging Markets, November 7, 2022. http://dx.doi.org/10.1108/ijoem-10-2021-1541.

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PurposeProfit shifting is a matter of great concern for governments internationally. It leads to the loss of tax revenues and puts multinational corporations (MNCs) in a disparate position. Lately, due to the aggressive stance of the Indian taxman, several Indian MNCs are planning to minimise their tax outflows. This paper aims to study profit-shifting drawing from the institutional theory for the Indian MNCs.Design/methodology/approachThe sample comprises 679 MNCs listed on the Bombay Stock Exchange or the National Stock Exchange with either Indian parents with foreign subsidiaries (553) or I

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Wilkie, J. S. "Intangibles and Location Benefits (Customer Base)." Bulletin for International Taxation 68, no. 6/7 (2014). http://dx.doi.org/10.59403/336cfpc.

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35

Dharmapala, Dhammika. "Base Erosion and Profit Shifting: A Simple Conceptual Framework." SSRN Electronic Journal, 2014. http://dx.doi.org/10.2139/ssrn.2497770.

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36

Adam, T. "Base Erosion and Profit Shifting Action 4: UK Banks." Finance and Capital Markets (formerly Derivatives & Financial Instruments) 19, no. 2 (2017). http://dx.doi.org/10.59403/2dvhhb1.

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37

Ault, H. J., W. Schön, and S. E. Shay. "Base Erosion and Profit Shifting: A Roadmap for Reform." Bulletin for International Taxation 68, no. 6/7 (2014). http://dx.doi.org/10.59403/1qdwj12.

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In this Editorial, the authors explain the context of this special issue of the Bulletin for International Taxation. The fundamental premise of the BEPS project is that a coordination of national responses to BEPS can both eliminate double non-taxation and protect against material unrelieved double taxation. The articles in this issue further a dialogue among tax policymakers, taxpayers, advisors and academics that is critical to achieve this objective.

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38

Ciubotariu, Marius-Sorin, and Corina Petrescu. "ASPECTS REGARDING BASE EROSION AND PROFIT SHIFTING IN ROMANIA." European Journal of Accounting, Finance & Business 8, no. 3 (2020). http://dx.doi.org/10.4316/ejafb.2020.8320.

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39

Duff, D. G. "Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting Initiative: Interest and Base-Eroding Payments – Insights from the Canadian Experience." Bulletin for International Taxation 69, no. 6/7 (2015). http://dx.doi.org/10.59403/16wh47p.

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This article provides a Canadian perspective of Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting. The Canadian experience suggests that countries acting on a unilateral basis are more concerned by base erosion undertaken by non-residents than by residents.

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40

Wilde, M. F. de. "Taxation of Multinational Enterprises in a Global Market: Moving to Corporate Tax 2.0?" Bulletin for International Taxation 70, no. 3 (2016). http://dx.doi.org/10.59403/2z7e77k.

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How countries tax the profits of multinational enterprises has become hopelessly outdated. The recent OECD/G20 Base Erosion and Profit Shifting Project has left the existing international corporate taxation framework essentially intact. Perhaps it is time to consider a truly fundamental reform of corporate tax systems, i.e. Corporate Tax 2.0.

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41

Fuentes Hernández, D., and M. S. Screpante. "The New Argentina-Mexico Income and Capital Tax Treaty (2015): A Tax Treaty in the BEPS Era." Bulletin for International Taxation 71, no. 8 (2017). http://dx.doi.org/10.59403/b0q3g9.

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This article considers the Argentina-Mexico Income and Capital Tax Treaty (2015). In particular, the provisions on a permanent establishment, business profits, dividends, interest, royalties, avoidance of double taxation, anti-avoidance and the exchange of information are analysed. The implications of the OECD/G20 Base Erosion and Profit Shifting measures are also examined.

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42

Bellingwout, J. W. "Blueprint for a New Common Corporate Tax Base." European Taxation 55, no. 1 (2014). http://dx.doi.org/10.59403/365tjzk.

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In response to the shortcomings of the corporate tax systems of the Western world, the OECD has initiated its Base Erosion and Profit Shifting initiative. Similarly, actions have been endorsed by the European Commission in its fight against aggressive tax planning. The author, in this article, takes a different approach to the issue by examining alternative concepts of a harmonized tax base with respect to routine profits and centralized taxation of residual profits within the European Union.

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43

Bilaney, S. K. "Location-Specific Advantages: When and How They Should Be Allocated." Bulletin for International Taxation 69, no. 8 (2015). http://dx.doi.org/10.59403/27kfpeh.

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In this article, the author explains the concept of location-specific advantages, analyses when and how they should be allocated between multinational enterprise (MNE) groups based on the guidance provided in the United Nations Practical Manual on Transfer Pricing for Developing Countries (the UN Manual), UN, United Nations Practical Manual on Transfer Pricing for Developed Countries (UN 2013). Action 8 of the Action Plan on Base Erosion and Profit Shifting (Action 8), OECD, Action Plan on Base Erosion and Profit Shifting (OECD 2013), International Organizations’ Documentation IBFD. and in lig

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44

Friedrich, Michal, and Jana Tepperova. "Identification of base erosion and profit shifting using tax evasion rate." Society and Economy, November 6, 2020. http://dx.doi.org/10.1556/204.2020.00026.

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AbstractMultinational enterprises (MNEs) use different methods and structures for base erosion and profit shifting (BEPS) to optimize the tax liability of the group. It is of great interest to the relevant countries to be able to identify such practices and react with appropriate measures. The objective of this paper is to verify whether selected MNEs engaged in the digital economy tend to shift profits from the Czech Republic to jurisdictions with lower taxation using the tax evasion rate (TER) indicator and the transactional net margin method (TNNM). Since the TER method has not been tested

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45

Herrington, M., and C. Lowell. "A Call to Rewrite the Fundamentals of International Taxation: The OECD BEPS Action Plan." International Transfer Pricing Journal 20, no. 6 (2013). http://dx.doi.org/10.59403/30p8sn8.

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46

Blouin, J. "Transparency and Financial Accounting." Bulletin for International Taxation 68, no. 6/7 (2014). http://dx.doi.org/10.59403/1cea4t2.

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47

Kane, M. A. "Labour Rents, Arm’s Length Transfer Pricing and Intangibles: Still Searching for a Solution to the BEPS." Bulletin for International Taxation 69, no. 6/7 (2015). http://dx.doi.org/10.59403/1kebgsn.

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48

Chakravarty, A., R. Gupta, and R. Chaudhuri. "Base Erosion and Profit Shifting Impact on Transfer Pricing – Relevance of Current Actions on India." Asia-Pacific Tax Bulletin 20, no. 4 (2014). http://dx.doi.org/10.59403/2cbmhrx.

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49

Tran, Alfred, and Wanmeng Xu. "A study of cross‐border profit shifting channels: Evidence from Australia." Accounting & Finance, August 17, 2023. http://dx.doi.org/10.1111/acfi.13166.

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AbstractWe investigate two cross‐border profit shifting channels used by foreign multinational enterprises (MNEs) in Australia and assess the effectiveness of the related measures adopted by the Australian Parliament to combat base erosion and profit shifting (BEPS). Overall, we find that Australian subsidiaries of foreign MNEs used tax‐induced intra‐group transfer pricing and, to a lesser extent, interest expense loading to shift profit out of Australia throughout the period from 2007 to 2020. However, we find no evidence indicating that profit shifting out of Australia via the two channels h

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Law, S. B. "Base Erosion and Profit Shifting – An Action Plan for Developing Countries." Bulletin for International Taxation 68, no. 1 (2013). http://dx.doi.org/10.59403/18zc79t.

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In this article, the author discusses the importance of the Base Erosion and Profit Shifting (BEPS) Action Plan for developing countries and the benefits that those countries may realize by participating in the BEPS discussions.

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