BEPS and the law of unintended consequences

Shutterstock.com

The OECD’s recent release of the Action Plan on Base Erosion and Profit Shifting is an important milestone in its overall project on base erosion and profit shifting (BEPS). The scope of the project and the relative speed with which the OECD has acted highlights the top-down impetus behind the project. It also indicates significant buy-in from political leadership across countries and a consensus on the importance of the issue. All of this underscores the likelihood that the BEPS action plan, and the BEPS project in general, will lead to important changes to the international tax regime.

BEPS and the Law of Unintended Consequences
BEPS and the Law of Unintended Consequences
Download PDF

 

For a complete listing of all On the Margin articles, please visit: www.aei.org/onthemargin/.

Also Visit
AEIdeas Blog The American Magazine
About the Author

 

Aparna
Mathur

What's new on AEI

Holder will regret his refusal to obey the Constitution
image 'Flood Wall Street' climate protesters take aim at their corporate allies
image 3 opportunities for better US-India defense ties
image Is Nicolás Maduro Latin America's new man at the United Nations?
AEI on Facebook
Events Calendar
  • 29
    MON
  • 30
    TUE
  • 01
    WED
  • 02
    THU
  • 03
    FRI
Thursday, October 02, 2014 | 9:00 a.m. – 10:30 a.m.
Campbell Brown talks teacher tenure

We welcome you to join us as Brown shares her perspective on the role of the courts in seeking educational justice and advocating for continued reform.

Friday, October 03, 2014 | 12:00 p.m. – 1:00 p.m.
Harnessing the power of markets to tackle global poverty: A conversation with Jacqueline Novogratz

AEI welcomes you to this Philanthropic Freedom Project event, in which Novogratz will describe her work investing in early-stage enterprises, what she has learned at the helm of Acumen, and the role entrepreneurship can play in the fight against global poverty.

No events scheduled this day.
No events scheduled this day.
No events scheduled this day.
No events scheduled today.
No events scheduled this day.
No events scheduled this day.