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Implementing Key BEPS Actions: Where Do We Stand?

This book explores the various ways in which 36 countries from across the globe have implemented the key proposals emerging from the BEPS Project.
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Title:

Implementing Key BEPS Actions: Where Do We Stand?

Series:

Volume 11 in the WU Series

Editor(s):
Michael Lang et al.
Date of publication:
ISBN:

978-90-8722-565-0

Type of publication:

Print book

Number of pages:

1,004

Terms:

Shipping fees apply. View shipping information

Price:
EUR 150 / USD 180 (VAT excl.)
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Title:

Implementing Key BEPS Actions: Where Do We Stand?

Series:

Volume 11 in the WU Series

Editor(s):
Michael Lang et al.
Date of publication:
ISBN:

978-90-8722-567-4

Type of publication:

eBook in PDF format

Number of pages:

1,004

Other:

This format has a fixed layout and is identical to the original print book. It is not possible to adjust font size, however, you can zoom in on a page or graphic.

Please note: Adobe Acrobat Reader is required

For further information see our eBook FAQ.

Price:
EUR 120 / USD 144 (VAT excl.)
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Implementing Key BEPS Actions: Where Do We Stand?
Why this book?
In recent times, countries have increasingly shifted their focus towards the curbing of tax avoidance and abuse. Accordingly, the G20 countries commissioned the OECD to undertake the BEPS Project, following which the OECD released its Final Reports on 15 distinct Actions in 2015. Further, the OECD also released the Multilateral Instrument, a multilateral tax treaty through which the application of thousands of bilateral tax treaties may be modified as regards the tax treaty-related proposals stemming from the BEPS Project.
 
Presently, while several countries have already implemented large portions of these proposals, others have only implemented them to a limited extent. This may be due to several reasons, such as lack of relevance or administrative capacity, or differing policy priorities. However, as the Inclusive Framework is in the process of peer reviewing the compliance of each member with the minimum standards, more and more countries are implementing at least these minimum standards. Significantly, the BEPS Project has also given rise to new multilateral measures such as the EU Anti-Tax Avoidance Directive, which has led to a minimum level of harmonization in the European Union regarding some of the BEPS measures.
 
This book explores the various ways in which countries have implemented the key proposals emerging from the BEPS Project. Through contributions made by national reporters from 36 different countries – including developed, developing and emerging economies – the book constitutes an expert guide to the varied perspectives towards the BEPS Project across the globe. While discussing the implementation of the BEPS Project, this study provides an in-depth analysis of the obstacles faced by countries in the implementation phase of the BEPS Project, as well as the interaction of such measures with various domestic legal systems.
 
This book is part of the WU Institute for Austrian and International Tax Law – Tax Law and Policy Series.
Editor(s):
Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch and Claus Staringer are professors at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).

 

Assistant Editor(s):
Sriram Govind, Andreas Langer and Christina Dimitropoulou are PhD candidates at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).
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