Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
Constructive Dialogue: Beps And The Tcja, Reuven S. Avi-Yonah
Constructive Dialogue: Beps And The Tcja, Reuven S. Avi-Yonah
Law & Economics Working Papers
US international tax law is commonly conceived as developed in the US and influencing the development of other countries' international tax law. This paper will argue that in the case of the TCJA, the US legislation was heavily influenced by the OECD BEPS project, and that the continuing OECD work in Pillars I and II is likely to have a similar influence on the future development of US international tax law.
Uniform International Tax Collection And Distribution For Global Development, A Utopian Beps Alternative, Henry Ordower
Uniform International Tax Collection And Distribution For Global Development, A Utopian Beps Alternative, Henry Ordower
All Faculty Scholarship
Under the guise of compelling multinational enterprises (MNEs) to pay their fair share of income taxes, the OECD and other multinational agencies have introduced proposals to prevent MNEs from eroding the income tax base of developed economies by continuing to shift income artificially to low or zero tax jurisdictions. Some of the proposals have garnered substantial multinational support, including recent support from the new U.S. presidential administration for a global minimum tax. This Article reviews many of those international proposals. The proposals tend to concentrate the incremental tax revenue from the prevention of base erosion into the treasuries of the …