Base Erosion and Profit Shifting (BEPS)

Tax Avoidance Rules Increase the Compliance Burden in EU Member Countries

Tax Foundation Response to OECD Public Consultation Document: Addressing the Tax Challenges of the Digitalization of the Economy

Though the challenges to international tax policy are many, the OECD has a chance to work toward a system that creates fewer distortions and negative economic effects than the current one. However, given the policies on the table, it will certainly take quite an effort to avoid further complexity of international tax rules that creates challenges to global trade and economic prosperity.

Ready to go on BEPS 2.0?

The “Missing Profits of Nations” Mistakes Tax Competition for Tax Evasion

The Careful Balance of Anti-Base Erosion Rules

Landmark Tax Avoidance Treaty Could Change International System

How a Destination-Based Tax System Reduces Tax Avoidance

What to Expect from the BEPS Project in 2016

OECD Released BEPS Final Report, But What’s Next?

Making Sense of Profit Shifting: Kenneth Klassen

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

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

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

Making Sense of Profit Shifting: Dhammika Dharmapala

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

Making Sense of Profit Shifting: Kimberly Clausing

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

Tax Foundation Forum: Making Sense of Profit Shifting