Base Erosion and Profit Shifting: A Roadmap for Reform

Bulletin for International Taxation, Vol. 68, p. 275, 2014

Boston College Law School Legal Studies Research Paper No. 324

6 Pages Posted: 28 Jun 2014 Last revised: 14 Jul 2014

See all articles by Hugh J. Ault

Hugh J. Ault

Boston College Law School

Wolfgang Schoen

Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law

Stephen E. Shay

Boston College Law School

Date Written: June 1, 2014

Abstract

In this Editorial, the authors explain the context of this special issue of the Bulletin for International Taxation. The fundamental premise of the BEPS project is that a coordination of national responses to BEPS can both eliminate double non-taxation and protect against material unrelieved double taxation. The articles in this issue further a dialogue among tax policymakers, taxpayers, advisors and academics that is critical to achieve this objective.

Suggested Citation

Ault, Hugh J. and Schön, Wolfgang and Shay, Stephen E., Base Erosion and Profit Shifting: A Roadmap for Reform (June 1, 2014). Bulletin for International Taxation, Vol. 68, p. 275, 2014, Boston College Law School Legal Studies Research Paper No. 324, Available at SSRN: https://ssrn.com/abstract=2459646

Hugh J. Ault

Boston College Law School ( email )

885 Centre Street
Newton, MA 02459-1163
United States

Wolfgang Schön

Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law ( email )

Marstallplatz 1
Munich, 80539
Germany

Stephen E. Shay (Contact Author)

Boston College Law School ( email )

140 Commonwealth Avenue
Chestnut Hill, MA 02467
United States

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
1,682
Abstract Views
5,929
Rank
21,280
PlumX Metrics