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International taxation

Is global reaction to the OECD's base erosion and profit shifting actions drifting?

International Taxation
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Illustration by Binay Sinha

Parthasarathi Shome New Delhi
October 2016 witnessed the release of 15 actions recommended by the Organisation for Economic Co-operation and Development (OECD) to contain tax base erosion through global profit shifting (BEPS). During 2017, these actions were discussed in international policy and academic circles and I, too, participated in conferences at Maastricht University in Amsterdam, Taxand in Frankfurt, Foundation for International Taxation (FIT) in Mumbai, and others. There was an approach of bracing the Actions with a certain adulation. Of course, there were some questions raised on what remained to be improved, for example, Action 1 on the taxation of the digital economy.

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Disclaimer: These are personal views of the writer. They do not necessarily reflect the opinion of www.business-standard.com or the Business Standard newspaper

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