The BEPS project is one of the most important developments in international taxation. Over the last years, Governments in several countries have had a growing perception that they are losing substantial amounts in tax revenues to the existence and practice of BEPS. This is essentially due to growing disparity between the evolution of the current economic climate - where companies act on a global scale, new business models (e-commerce), etc. - and the existing tax jurisdiction distribution rules. In this context, the G20 requested the OECD develop a strategy to address these issues. The OECD’s Actions Plans that make up the “BEPS package” are analysed in this seminar, along with the possible effects thereof and hurdles to their implementation. Students also look at initiatives related thereto that are underway at the level of the European Union.
BEPS - Base Erosion & Profit Shifting
2.5 ECTS / 12h / Portuguese