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Global Tax Fairness$
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Thomas Pogge and Krishen Mehta

Print publication date: 2016

Print ISBN-13: 9780198725343

Published to Oxford Scholarship Online: March 2016

DOI: 10.1093/acprof:oso/9780198725343.001.0001

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The Taxation of Multinational Enterprises

The Taxation of Multinational Enterprises

(p.173) 7 The Taxation of Multinational Enterprises
Global Tax Fairness

Lee Corrick

Oxford University Press

The OECD’s work on tax base erosion and profit shifting (BEPS) and automatic exchange of information, with strong political support from the G20, will pave the way for rehabilitating the global tax system. The gaps between domestic tax systems, combined with economic incentives and legal accounting practices have allowed some multinationals to pay little, or no corporate tax at all. OECD and G20 economies are working together to address BEPS, providing consistency for both business and tax sovereignties. G20 leaders endorsed the OECD’s Action Plan to address the gaps in the international tax system through BEPS. This chapter outlines the rationale, content, and progress of the Action Plan and also presents the capacity-building work of the OECD Task Force on Tax and Development to assist developing countries in the taxation of multinational enterprises.

Keywords:   base erosion, profit shifting, BEPS, OECD, G20, multinational corporations, automatic exchange of information, tax policy, double non-taxation, development

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