Practicing Experts’ Views on BEPS: A Critical Analysis

36 Pages Posted: 4 Nov 2015

See all articles by Eva Eberhartinger

Eva Eberhartinger

Vienna University of Economics and Business

Matthias Petutschnig

Vienna University of Economics and Business

Date Written: 2015

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.

Keywords: BEPS, OECD, Conjoint Analysis, tax avoidance

JEL Classification: H26, H25, K34

Suggested Citation

Eberhartinger, Eva and Petutschnig, Matthias, Practicing Experts’ Views on BEPS: A Critical Analysis (2015). WU International Taxation Research Paper Series No. 2015 - 27. Available at SSRN: https://ssrn.com/abstract=2683552

Eva Eberhartinger

Vienna University of Economics and Business ( email )

Welthandelsplatz 1
Vienna 1020
Austria

HOME PAGE: http://www.wu.ac.at

Matthias Petutschnig (Contact Author)

Vienna University of Economics and Business ( email )

Welthandelsplatz 1
Building D 3
Vienna, Wien A-1020
Austria

HOME PAGE: http://www.wu.ac.at

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
550
Abstract Views
2,215
rank
52,024
PlumX Metrics