The BEPS Project – an Overview

In the previous article a short history leading to the launch of the Base Erosion and Profit Shifting (BEPS) project has been provided. But what exactly is the BEPS project? In September 2013 the G20 Leaders have endorsed the BEPS Action Plan, developed with OECD members. On the basis of this Action Plan the OECD […]

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International Tax Rules – Historic background of BEPS

Historic background of the Base Erosion and Profit Shifting (BEPS) project Almost a century has passed since the international tax rules were first written in the 1920s. A time in which the US increases tariff duties to protect the American market, Germany suffers from hyperinflation following World War I and in which the Great Depression […]

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Base Erosion and Profit Shifting – A New Era in Transfer Pricing

1 In the coming weeks I am posting articles about the Base Erosion and Profit Shifting project ("BEPS"). These will provide an overview of how the project came about and what it is. After this introduction into BEPS I am focusing on how the project impacts corporate internal financing. Although there is no such thing […]

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