Practicing Experts' Views on BEPS: A Critical Analysis

Publication: Working/Discussion PaperWU Working Paper

Abstract

In July 2013 the OECD, to tackle multinational tax avoidance, published its Action Plan against base
erosion and profit shifting. The Action Plan suggests a variety of legislative and administrative
measures to eliminate frictions from interactions between domestic tax laws and international tax
treaties, including potential double non-taxation of businesses operating in several countries. By
virtue of the OECD's structure, the proposed measures have been designed and developed predominantly by representatives from the tax administrations of OECD member countries. Our research investigates the views and opinions of other stakeholders in this process, namely tax
experts from practice. We conduct a conjoint analysis, surveying experts in international taxation
regarding their perceptions and beliefs on the effectiveness of the proposed actions. We find that
experts rank actions that are aimed at enhancing international coordination and cooperation, as well
as actions that reduce legal uncertainty, higher than other actions. Of lesser importance are antitreaty-abuse measures, further transparency at the taxpayer level and amendments to the definition of permanent establishment. (authors' abstract)
Original languageEnglish
Place of PublicationVienna
PublisherWU Vienna University of Economics and Business
Publication statusPublished - 1 Nov 2015

Publication series

NameWU International Taxation Research Paper Series
No.2015-27

WU Working Paper Series

  • WU International Taxation Research Paper Series

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