Base Erosion & Profit Shifting (BEPS)

The OECD and other multilateral forums are exploring options to resolve the current debate over policies that would adjust which countries can tax what share of income from multinational corporations. Just as the policy changes from the Base Erosion and Profit Shifting (BEPS) project in 2015 created different incentives for business investment by multinational corporations and the design of their supply chains, this new debate will also change those incentives.

The impact of these policies should be taken into consideration by policymakers when determining whether additional measures should be adopted to further minimize policy gaps and opportunities for tax planning. Taxes matter for decisions to be made by businesses, individuals, and families, and it is important for policymakers to understand that rules can be designed to be neutral rather than distortionary.

The posts below review the evidence that has been gathered on the impact of policies targeted at profit shifting.

Summary and Analysis of the OECD’s Work Program for BEPS 2.0

Anti-Base Erosion Provisions and Territorial Tax Systems in OECD Countries

How Patent Boxes Impact Business Decisions

Tax Avoidance Rules Increase the Compliance Burden in EU Member Countries

CFC Rules in Europe

Ripple Effects from Controlled Foreign Corporation Rules

The Good and Bad about Tax Havens

August 1, 2019

The Trade-offs of Tax Transparency Measures

July 25, 2019

How Controlled Foreign Corporation Rules Look Around the World: United Kingdom

July 15, 2019

The Impacts of Tightening up on Transfer Pricing

July 11, 2019

How Controlled Foreign Corporation Rules Look Around the World: Netherlands

July 8, 2019

How Controlled Foreign Corporation Rules Look Around the World: Japan

July 3, 2019

The Economics Behind Thin-Cap Rules

June 27, 2019

The Challenges of Consensus in the Digital Economy on the International Tax Treaty System

June 25, 2019

How Controlled Foreign Corporation Rules Look Around the World: United States of America

June 24, 2019

Thin-Cap Rules in Europe

June 27, 2019

How Patent Boxes Impact Business Decisions

June 20, 2019

Patent Box Regimes in Europe

June 20, 2019

CFC Rules Around the World

June 17, 2019

Summary and Analysis of the OECD’s Work Program for BEPS 2.0

June 18, 2019

Ripple Effects from Controlled Foreign Corporation Rules

June 13, 2019

CFC Rules in Europe

June 13, 2019

Putting the Pieces Together on BEPS

June 6, 2019

Initial Thoughts on the OECD’s Inclusive Framework “Work Plan” to Resolve the Taxation of the Digital Economy

May 31, 2019

Anti-Base Erosion Provisions and Territorial Tax Systems in OECD Countries

May 2, 2019

Tax Avoidance Rules Increase the Compliance Burden in EU Member Countries

March 28, 2019

Ready to go on BEPS 2.0?

February 14, 2019

Landmark Tax Avoidance Treaty Could Change International System

June 13, 2017

What to Expect from the BEPS Project in 2016

January 8, 2016

Making Sense of Profit Shifting: Kenneth Klassen

June 24, 2015

Kenneth Klassen is the Deloitte Professor and Director of the Waterloo Centre for Taxation in a Global Economy at the University of Waterloo.

Making Sense of Profit Shifting: Victoria Perry

June 22, 2015

Victoria Perry is Assistant Director in the Fiscal Affairs Department and Division Chief of the Tax Policy Division at the International Monetary Fund.

Making Sense of Profit Shifting: Pascal Saint-Amans

May 22, 2015

Pascal Saint-Amans is Director of the OECD’s Centre for Tax Policy and Administration (CPTA).

Making Sense of Profit Shifting: Dhammika Dharmapala

May 14, 2015

Dhammika Dharmapala is a Professor of Law at the University of Chicago Law School.

Making Sense of Profit Shifting: Kimberly Clausing

May 12, 2015

Kimberly Clausing is the Thormund A. Miller and Walter Mintz Professor of Economics at Reed College.

The Good and Bad about Tax Havens

August 1, 2019

The Trade-offs of Tax Transparency Measures

July 25, 2019

How Controlled Foreign Corporation Rules Look Around the World: United Kingdom

July 15, 2019

The Impacts of Tightening up on Transfer Pricing

July 11, 2019

How Controlled Foreign Corporation Rules Look Around the World: Netherlands

July 8, 2019

How Controlled Foreign Corporation Rules Look Around the World: Japan

July 3, 2019

The Economics Behind Thin-Cap Rules

June 27, 2019

The Challenges of Consensus in the Digital Economy on the International Tax Treaty System

June 25, 2019

How Controlled Foreign Corporation Rules Look Around the World: United States of America

June 24, 2019

Thin-Cap Rules in Europe

June 27, 2019

How Patent Boxes Impact Business Decisions

June 20, 2019

Patent Box Regimes in Europe

June 20, 2019

CFC Rules Around the World

June 17, 2019

Summary and Analysis of the OECD’s Work Program for BEPS 2.0

June 18, 2019

Ripple Effects from Controlled Foreign Corporation Rules

June 13, 2019

CFC Rules in Europe

June 13, 2019

Putting the Pieces Together on BEPS

June 6, 2019

Initial Thoughts on the OECD’s Inclusive Framework “Work Plan” to Resolve the Taxation of the Digital Economy

May 31, 2019

Anti-Base Erosion Provisions and Territorial Tax Systems in OECD Countries

May 2, 2019

Tax Avoidance Rules Increase the Compliance Burden in EU Member Countries

March 28, 2019

Ready to go on BEPS 2.0?

February 14, 2019

Landmark Tax Avoidance Treaty Could Change International System

June 13, 2017

What to Expect from the BEPS Project in 2016

January 8, 2016

How Controlled Foreign Corporation Rules Look Around the World: United Kingdom

July 15, 2019

How Controlled Foreign Corporation Rules Look Around the World: Netherlands

July 8, 2019

How Controlled Foreign Corporation Rules Look Around the World: Japan

July 3, 2019

How Controlled Foreign Corporation Rules Look Around the World: United States of America

June 24, 2019

CFC Rules Around the World

June 17, 2019

Ripple Effects from Controlled Foreign Corporation Rules

June 13, 2019

CFC Rules in Europe

June 13, 2019

The Economics Behind Thin-Cap Rules

June 27, 2019

Thin-Cap Rules in Europe

June 27, 2019

How Patent Boxes Impact Business Decisions

June 20, 2019

Patent Box Regimes in Europe

June 20, 2019

Making Sense of Profit Shifting: Kenneth Klassen

June 24, 2015

Kenneth Klassen is the Deloitte Professor and Director of the Waterloo Centre for Taxation in a Global Economy at the University of Waterloo.

Making Sense of Profit Shifting: Victoria Perry

June 22, 2015

Victoria Perry is Assistant Director in the Fiscal Affairs Department and Division Chief of the Tax Policy Division at the International Monetary Fund.

Making Sense of Profit Shifting: Pascal Saint-Amans

May 22, 2015

Pascal Saint-Amans is Director of the OECD’s Centre for Tax Policy and Administration (CPTA).

Making Sense of Profit Shifting: Dhammika Dharmapala

May 14, 2015

Dhammika Dharmapala is a Professor of Law at the University of Chicago Law School.

Making Sense of Profit Shifting: Kimberly Clausing

May 12, 2015

Kimberly Clausing is the Thormund A. Miller and Walter Mintz Professor of Economics at Reed College.