Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises

Burgers, I., & Mosquera, I. (2017). Corporate Taxation and BEPS: A Fair Slice for Developing Countries? Erasmus Law Review, 1(8), 29-47. https://doi.org/10.5553/ELR.00007710.5553/ELR.000077Open DOISearch in Google Scholar

Cockfield, A. (2014, September 15). BEPS and Global Digital Taxation. Tax Notes International, 75(11), 933-940.Search in Google Scholar

Cordewener, A. (2017). Anti-Abuse Measures in the Area of Direct Taxation: Towards Converging Standards under Treaty Freedoms and EU Directives? EC Tax Review, 2, 60-66.10.54648/ECTA2017007Search in Google Scholar

Durst, M. (2014). Beyond BEPS: A Tax Policy Agenda for Developing Countries. Institute of Development Studies. https://doi.org/10.2139/ssrn.258780210.2139/ssrn.2587802Open DOISearch in Google Scholar

Eagers, A., & Bennett, M. (2016). The impact of BEPS in M&A transactions. BEPS Is Broader Than Tax: Practical Business Implications of BEPS, 30–33.Search in Google Scholar

Flynn, C., & Bates, S. (2016). The impact of BEPS on the digital economy. BEPS Is Broader Than Tax: Practical Business Implications of BEPS, 12-16.Search in Google Scholar

Ginevra, G. (2017). The EU Anti-Tax Avoidance Directive and the Base Erosion and Profit Shifting (BEPS) Action Plan: Necessity and Adequacy of the Measures at EU level. Intertax, 45(2), 120-137.10.54648/TAXI2017010Search in Google Scholar

Govind, S., & Zolles, S. (2018). Chapter 8 - The Anti-Tax Avoidance Directive. In M. Lang, P. Pistone, J. Schuch, & C. Staringer, Introduction to European Tax Law on Direct Taxation 5th edition (pp. 217-254). Vienna: Linde.Search in Google Scholar

Kirchler, E., Maciejovsky, B., & Schneider, F. (2003). Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter? Journal of Economic Psychology, 24(4), 535—553. https://doi.org/10.1016/S0167-4870(02)00164-210.1016/S0167-4870(02)00164-2Open DOISearch in Google Scholar

Klink, H. (2016). Is the use of holding and finance companies “inappropriate”? BEPS is broader than tax: practical business implications of BEPS, 4-7.Search in Google Scholar

Lee-Makiyama, H., & Verschelde, B. (2016). The Challenge of the Digital Economy/OECD BEPS: Reconciling Global Trade, Taxation Principles and the Digital Economy. The Challenge of the Digital Economy (Chapter 4), 55—68. https://doi.org/10.1007/978-3-319-43690-6_410.1007/978-3-319-43690-6_4Open DOISearch in Google Scholar

McBarnet, D. (1992). Legitimate rackets: Tax evasion, tax avoidance, and the boundaries of legality. Critical Criminology, 3(2), 56—74. https://doi.org/10.1007/BF0261929010.1007/BF02619290Open DOISearch in Google Scholar

OECD. (2016). Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update. Retrieved from: https://www.oecd-ilibrary.org/taxation/limiting-base-erosion-involving-interest-deductions-and-other-financial-payments-action-4-2016-update_9789264268333-en;jsessionid=6cs_4smJB0jIXHz4fITLfBBl.ip-10-240-5-180https://doi.org/10.1787/9789264268333-en10.1787/9789264268333-enSearch in Google Scholar

OECD. (2019). BEPS Actions. Retrieved from: http://www.oecd.org/tax/beps/beps-actions/Search in Google Scholar

OECD. (2019a). Action 1 Tax Challenges Arising from Digitalisation. Retrieved from: http://www.oecd.org/tax/beps/beps-actions/action1/Search in Google Scholar

Pinkernell, R. (2013). OECD-Aktionsplan gegen internationale Gewinnverlagerung und Aushöhlung der Bemessungsgrundlagen (BEPS-Projekt). Finanz-Rundschau Ertragsteuerrecht, 16, 737–776. https://doi.org/10.9785/ovs-fr-2013-73710.9785/ovs-fr-2013-737Open DOISearch in Google Scholar

Rust, A. (2015). Der BEPS Aktionspunkt 2 zur Neutralisierung der Effekte hybrider Gestaltungen und seine Vereinbarkeit mit den Diskriminierungsverboten der Doppelbesteuerungsabkommen und des AEUV. MPI Studies in Tax Law and Public Finance 5, 89-108. https://doi.org/10.1007/978-3-662-47465-5_510.1007/978-3-662-47465-5_5Open DOISearch in Google Scholar

Sandmo, A. (2005). The Theory of Tax Evasion: A Retrospective View. National Tax Journal, LVIII(4), 643-663. https://doi.org/10.17310/ntj.2005.4.0210.17310/ntj.2005.4.02Search in Google Scholar

Schreiber, U. (2015). Investitionseffekte des BEPS Aktionsplans der OECD. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 67(1), 102—127. https://doi.org/10.1007/BF0337291710.1007/BF03372917Open DOISearch in Google Scholar

Valente, P. (2017). BEPS Action 15: Release of Multilateral Instrument. Intertax, 45(3), 219-228.10.54648/TAXI2017018Search in Google Scholar

Van Apeldoorn, L. (2016, September 6). BEPS, tax sovereignty and global justice. Critical Review of International Social and Political Philosophy, 21(4), 478-499. https://doi.org/10.1080/13698230.2016.122014910.1080/13698230.2016.1220149Open DOISearch in Google Scholar