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Base erosion profit shifting

Expert commentary and practical guidance from ICAEW related to base erosion profit sharing within international taxation.

In this section

Practical guidance

ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax

TAXguide 02/17: International tax

TAXguide 02/17 provides an analysis of the developments in the international tax regime during 2016, including: the impact of Brexit, the OECD BEPS actions and UK changes; the problem of state aid, European Parliament investigations and the Panama papers. Read a summary here, Tax Faculty members can download the full guide.

Features and articles

Will the BEPS initiative really work?

20 January 2020: the Organisation for Economic Co-operation and Development (OECD) has announced plans to shake up a century of international tax law. However, 12 EU states voted against rules to force big tech companies to reveal profits and tax payments in each member state. Are the Base Erosion and Profit Sharing (BEPS) proposals really the best chance of a successful global response to tax avoidance?

ICAEW REP 113/20 BEPS Pillar one and two blueprints

ICAEW's response, dated 14 December 2020, to a consultation published by OECD on 12 October 2020 outlining proposals to Pillars One and Two. The proposals focus on providing international consensus for taxing the digital economy.

Further support

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

BEPS developments tracker

Tool that enables users to browse and filter summaries of BEPS developments by date, location and related Action.

OECD: Base erosion and profit shifting

Background information on the Inclusive Framework on BEPS and documents relating to each of the 15 BEPS Actions to help governments tackle multinational tax avoidance strategies.

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