The Dissenting Opinion of BRICS Practitioners on the BEPS Agenda

57 Pages Posted: 19 Apr 2017

See all articles by Eva Eberhartinger

Eva Eberhartinger

Vienna University of Economics and Business

Matthias Petutschnig

Vienna University of Economics and Business

Date Written: July 25, 2016

Abstract

Our research investigates the opinions on the OECD BEPS Action Plan of tax experts from practice in BRICS countries vis‑à‑vis developing countries and OECD countries. In an adaptive conjoint analysis, we find that experts from BRICS countries have a substantially different view on the effectiveness of the OECD BEPS Actions and the measures as suggested in the Action Plan. This supports the notion that OECD countries act in their own interests and reach out to non‑OECD countries more to seek support for their own agenda than to truly include their priorities. Also, it can be expected that BRICS countries will increasingly assume the role of a norm maker in future international tax policy. Our results contribute to the current reorganisation of the principles of international taxation, and highlight the OECD BEPS Actions that are perceived as being of the highest importance.

Suggested Citation

Eberhartinger, Eva and Petutschnig, Matthias, The Dissenting Opinion of BRICS Practitioners on the BEPS Agenda (July 25, 2016). Australian Tax Forum, Vol. 32(1), 2017, Available at SSRN: https://ssrn.com/abstract=2954285

Eva Eberhartinger (Contact Author)

Vienna University of Economics and Business ( email )

Welthandelsplatz 1
Vienna 1020
Austria

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

Matthias Petutschnig

Vienna University of Economics and Business ( email )

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

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

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

Paper statistics

Downloads
1
Abstract Views
278
PlumX Metrics