Tax Incentives in the BEPS Era

Type Book

Series

IBFD Tax Research Series

Editor(s)

Madalina Cotrut, Kennedy Munyandi

Date of publication

March 2018

DOI https://doi.org/10.59403/q00q9r

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This book analyses selected tax incentives that are commonly promoted by both developed and developing states, particularly those tax incentives that are of relevance to corporate income taxation.

Why this book?

Recent tax developments aimed at mitigating the possibilities of base erosion and profit shifting are expected to increase the importance and popularity of tax incentives. This is due to the fact that states will want to remain competitive on the international stage and multinational enterprises will look for other opportunities to minimize their tax liabilities.

This book seeks to answer the following essential questions, from both a practical and an academic perspective:

Will tax incentives be the 21st century tool for tax planning structures?
Will states need to introduce more tax incentives in the future in order to be more competitive?
What are the effects of the anti-abuse measures adopted by the EU Member States and recommended by the OECD on tax incentives?
What are the challenges of securing the use of tax incentives?
What new tax policy challenges will tax incentives bring about?

This book answers these questions by analysing selected tax incentives that are commonly promoted by both developed and developing states, particularly those tax incentives that are of relevance to corporate income taxation. This analysis is performed with the objective of presenting the expected new role of tax incentives in the changing international tax arena, assessing whether – and, if so, which – tax incentives can be used or will be prone to abuse for tax planning purposes and examining the impact of the measures developed and/or adopted by the OECD and the European Union on tax incentives.

Tax Incentives in the BEPS Era is essential reading for anyone working with tax incentives, tax planning tools and anti-abuse measures in their activities, including tax advisers, tax lawyers, tax administrators and tax policy makers.

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This book is part of the IBFD Tax Research Series

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Editor(s)

Madalina Cotrut and Kennedy Munyandi

Contributor(s)

Vanessa Arruda Ferreira, Khadija Baggerman-Noudari, Aleksandra Bal, Diana Calderón Manrique, Madalina Cotrut, Larisa Gerzova, Victor van Kommer, Antti Laukkanen, Emily Muyaa, René Offermanns, Lydia G. Ogazon Juarez, Magdalena Olejnicka, Andreas Perdelwitz and Rachel Saw.
















Tax Incentives in the BEPS Era: https://doi.org/10.59403/q00q9r
Chapter 1: Introduction to Tax Incentives in the BEPS Era: https://doi.org/10.59403/q00q9r001
Chapter 2: Tax Holidays: https://doi.org/10.59403/q00q9r002
Chapter 3: Tax Incentives for Capital Investment: An Analysis of Investment Incentives Commonly Used for Tax Planning Purposes and their Interaction with the OECD BEPS Project and Other Anti-Avoidance Measures: https://doi.org/10.59403/q00q9r003
Chapter 4: Reduced Tax Rates at a Crossroads: Before and After the OECD BEPS Project: https://doi.org/10.59403/q00q9r004
Chapter 5: Special Economic Zones: The Acceptance of Tax Incentives in the BEPS World: https://doi.org/10.59403/q00q9r005
Chapter 6: Tax Incentives and Tax Treaties: https://doi.org/10.59403/q00q9r006
Chapter 7: Challenges of Unlawful and Incompatible State Aid Investigations in the Tax Incentives Realm: https://doi.org/10.59403/q00q9r007
Chapter 8: Tax Rulings: Uncertain Certainty: https://doi.org/10.59403/q00q9r008
Chapter 9: The Effectiveness of Tax Incentives: https://doi.org/10.59403/q00q9r009
Chapter 10: Tax Competition: And the Winner Is…: https://doi.org/10.59403/q00q9r010