In January 2014, the Max Planck Institute for Tax Law and Public Finance together with the International Network for Tax Research (INTR) hosted in Munich a two-day interdisciplinary conference on the OECD's Action Plan on Base Erosion and Profit Shifting. 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 on BEPS in this special issue of the Bulletin for International Taxation further a dialogue among tax policymakers, taxpayers, advisors and academics that is critical to achieve this objective. They are based on papers first presented at the Munich conference.
Contents:
Editorial
Base Erosion and Profit Shifting: A Roadmap for Reform
Hugh J. Ault, Wolfgang Schön and Stephen E. Shay
Articles on Base Erosion and Profit Shifting
International Taxation of Risk
Wolfgang Schön
Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable to Combat International Profit Shifting?
Maria Theresia Evers, Ina Meier and Christoph Spengel
Transparency and Financial Accounting
Jennifer Blouin
"Tax Arbitrage" with Hybrid Entities: Challenges and Responses
Jürgen Lüdicke
Base Erosion and Profit Shifting: A Roadmap for Reform - Tax Arbitrage with Hybrid Instruments
Stephen Edge
The Role of Controlled Foreign Company Legislation in the OECD Base Erosion and Profit Shifting Project
Mitchell A. Kane
Controlled Foreign Company Legislation, Corporate Residence and Anti-Hybrid Arrangement Rules
Guglielmo Maisto
Base Erosion and Profit Shifting and Interest Expenditure
Johanna Hey
Jurisdiction to Tax in the Digital Economy: Permanent and Other Establishments
Walter Hellerstein
Intangibles and Location Benefits (Customer Base)
J. Scott Wilkie
Inter-Nation Competitiveness: A Discussion Paper on Base Erosion and Profit Shifting
Rosanne Altshuler
Articles:
China and Australia's Responses to Environmental Challenge: A Comparative Analysis - Environmental Tax Reforms
Benny Hu and Richard S. Simmons
Cross-Border Loss Utilization
Jürgen Lüdicke, Jürg B. Altorfer, Gauthier Blanluet, Daniela Hohenwarter-Mayr, Koichi Inoue, Steve Suarez and Carolin Lange-Hückstädt
Japanese Taxation of Trusts
Yuya Suzuki
Effective EU Tax Collection: A Utopia
Paul van der Smitte
Veröffentlichung: Bulletin for International Taxation, 2014, Band 68, Heftnummer 6/7.
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