Corporate Taxation and BEPS: A Fair Slice for Developing Countries?

19 Pages Posted: 28 Aug 2017  

Irene Burgers

University of Groningen - Faculty of Economics and Business

Irma Johanna Mosquera Valderrama

Leiden University, Institute of Tax Law and Economics

Date Written: August 28, 2017

Abstract

The aim of this article is to examine the differences in perception of ‘fairness’ between developing and developed countries, which influence developing countries’ willingness to embrace the Base Erosion and Profit Shifting (BEPS) proposals and to recommend as to how to overcome these differences. The article provides an introduction to the background of the OECD’s BEPS initiatives (Action Plan, Low Income Countries Report, Multilateral Framework, Inclusive Framework) and the concerns of developing countries about their ability to implement BEPS (Section 1); a non-exhaustive overview of the shortcomings of the BEPS Project and its Action Plan in respect of developing countries (Section 2); arguments on why developing countries might perceive fairness in relation to corporate income taxes differently from developed countries (Section 3); and recommendations for international organisations, governments and academic researchers on where fairness in respect of developing countries should be more properly addressed (Section 4).

Keywords: fairness, international tax, legitimacy, BEPS, developing countries

Suggested Citation

Burgers, Irene and Mosquera Valderrama, Irma Johanna, Corporate Taxation and BEPS: A Fair Slice for Developing Countries? (August 28, 2017). Erasmus Law Review, Vol. 10, No. 1, 2017. Available at SSRN: https://ssrn.com/abstract=3026299

Irene Burgers

University of Groningen - Faculty of Economics and Business ( email )

Postbus 72
9700 AB Groningen
Netherlands

Irma Johanna Mosquera Valderrama (Contact Author)

Leiden University, Institute of Tax Law and Economics ( email )

Steenschuur 25 PO Box 9520
Leiden, 2300 RA
Netherlands

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