Quotation Eberhartinger, Eva, Petutschnig, Matthias. 2017. The Dissenting Opinion of BRICS Practitioners on the BEPS Agenda. Australian Tax Forum 32 (1), 1-57.


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Abstract

Our research investigates the opinions on the OECD BEPS Action Plan of tax experts from practice in BRICS countries vis‑à‑vis developing countries and OECD countries. In an adaptive conjoint analysis, we find that experts from BRICS countries have a substantially different view on the effectiveness of the OECD BEPS Actions and the measures as suggested in the Action Plan. This supports the notion that OECD countries act in their own interests and reach out to non‑OECD countries more to seek support for their own agenda than to truly include their priorities. Also, it can be expected that BRICS countries will increasingly assume the role of a norm maker in future international tax policy. Our results contribute to the current reorganisation of the principles of international taxation, and highlight the OECD BEPS Actions that are perceived as being of the highest importance.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Australian Tax Forum
WU-Journal-Rating new FIN-A
Language English
Title The Dissenting Opinion of BRICS Practitioners on the BEPS Agenda
Volume 32
Number 1
Year 2017
Page from 1
Page to 57
Reviewed? Y
DOI n.a.

Associations

People
Eberhartinger, Eva (Details)
Petutschnig, Matthias (Details)
Organization
Tax Management Group AB (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5206 Financial law (Details)
5327 Accounting (Details)
5328 Auditing and trusts (Details)
5349 Business taxation (Details)
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