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Practicing Experts' Views on BEPS: A Critical Analysis

Eberhartinger, Eva and Petutschnig, Matthias (2015) Practicing Experts' Views on BEPS: A Critical Analysis. WU International Taxation Research Paper Series, 2015-27. WU Vienna University of Economics and Business, Universität Wien, Vienna.

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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)

Item Type: Paper
Additional Information: Editors: Eva Eberhartinger, Michael Lang, Rupert Sausgruber and Martin Zagler (Vienna University of Economics and Business), and Erich Kirchler (University of Vienna)
Keywords: BEPS / OECD / Conjoint Analysis / tax avoidance / Steuervermeiden / Steuerumgehung / Conjoint-Analyse / Steuerpolitik
Classification Codes: RVK QL 415, QL 410 ; JEL H26, H25, K34
Depositing User: ePub Administrator
Date Deposited: 05 Nov 2015 11:23
Last Modified: 03 Feb 2016 14:49
URI: http://epub.wu.ac.at/id/eprint/4686

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