The Dissenting Opinion of BRICS Practitioners on the BEPS Agenda

Publikation: Wissenschaftliche FachzeitschriftOriginalbeitrag in FachzeitschriftBegutachtung


Our research investigates the opinions on the OECD BEPS Action Plan of tax experts from practice in BRICS countries vis‑à‑vis developing countries and OECD countries. In an adaptive conjoint analysis, we find that experts from BRICS countries have a substantially different view on the effectiveness of the OECD BEPS Actions and the measures as suggested in the Action Plan. This supports the notion that OECD countries act in their own interests and reach out to non‑OECD countries more to seek support for their own agenda than to truly include their priorities. Also, it can be expected that BRICS countries will increasingly assume the role of a norm maker in future international tax policy. Our results contribute to the current reorganisation of the principles of international taxation, and highlight the OECD BEPS Actions that are perceived as being of the highest importance.
Seiten (von - bis)1 - 57
FachzeitschriftAustralian Tax Forum
PublikationsstatusVeröffentlicht - 2017

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