Evaluating BEPS

9 Pages Posted: 28 Aug 2017

See all articles by Reuven S. Avi-Yonah

Reuven S. Avi-Yonah

University of Michigan Law School

Haiyan Xu

University of Michigan Law School; University of International Business and Economics (UIBE) Law School

Multiple version iconThere are 2 versions of this paper

Date Written: August 28, 2017

Abstract

This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for reform.

Keywords: tax avoidance, tax evasion, benefits principle

Suggested Citation

Avi-Yonah, Reuven S. and Xu, Haiyan, Evaluating BEPS (August 28, 2017). Erasmus Law Review, Vol. 10, No. 1, 2017. Available at SSRN: https://ssrn.com/abstract=3026297

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

Haiyan Xu

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States

University of International Business and Economics (UIBE) Law School ( email )

No. 10, Huixin Dongjie, Room 724, Ningyuan Buildin
Chaoyang District
Beijing
China

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