Action Plan on Base Erosion and Profit Shifting

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Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

Abstract

Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.

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2015Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report 2014What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature 2017Multinationals’ profit response to tax differentials: Effect size and shifting channels 2016Base Erosion, Profit Shifting and Developing Countries 2015Powering ideas through expertise: professionals in global tax battles 2015Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report 2015The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy 2020Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13

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