The Spotlight on BEPS

Released on by Michael D'Ascenzo
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  • The Spotlight on BEPS Book Detail

  • Author : Michael D'Ascenzo
  • Release Date : 2018
  • Publisher :
  • Genre :
  • Pages : 17
  • ISBN 13 :
  • File Size : 44,44 MB
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The Spotlight on BEPS by Michael D'Ascenzo PDF Summary

Book Description: In recent times mainstream media has put the spotlight on corporate tax affairs. The underlying concern is double non-taxation: that is, that some multinationals are not paying tax on their business profits anywhere in the world - particularly technology companies and firms with high levels of intangible property. This phenomenon of 'stateless income' raises issues of fairness, tax base protection and efficiency. However, to the extent that no country receives its fair share of tax revenue, the problem is broader than a particular structure, industry or country. Base Erosion and Profit Shifting (BEPS) which produces this outcome questions whether the principles underpinning sovereign taxing rights and their allocation under treaties are fit for purpose in today's global and digital business environment. What is of significance is that the debate over BEPS has reached the political level. Organisations such as the OECD and many countries around the world are now actively involved in what is likely to be an extended review of the architecture and integrity of the framework for international taxation.

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