SC Contribution – TAXING MULTINATIONALS: THE BEPS PROPOSALS AND ALTERNATIVES, 6 July 2023
TAXING MULTINATIONALS: THE BEPS PROPOSALS AND ALTERNATIVES
BEPS Monitoring Group, 6 July 2023
This briefing by the BEPS Monitoring Group (BMG) analyses the outcomes of the latest phase of the G20/OECD project on base erosion and profit shifting, and outlines options and alternatives, especially for developing countries. The BMG is a network of experts on various aspects of international tax, set up by a number of civil society organizations which research and campaign for tax justice including the Global Alliance for Tax Justice, Red de Justicia Fiscal de America Latina y el Caribe, Tax Justice Network, Christian Aid, Action Aid, Oxfam, and Tax Research UK. This report has not been approved in advance by these organizations, which do not necessarily accept every detail or specific point made here, but they support the work of the BMG and endorse its general perspectives. It is based on previous reports, and has been drafted by South Centre’s Abdul Muheet Chowdhary, Alex Cobham, Emmanuel Eze, Tommaso Faccio, Jeffery Kadet, Bob Michel, and Sol Picciotto.
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This article was tagged: Alternative Minimum Taxes (AMTs), Amount A, Amount B, Base Erosion and Profit Shifting Project (BEPS), Fractional Apportionment, Global Anti-Base Erosion (GloBE) Rules, Global Tax, Global Taxation, International Tax, International Tax Cooperation, International Tax Governance, International Tax Reform, International Taxation, Multinational Enterprises (MNEs), Pillar One, Pillar Two, Subject to Tax Rule (STTR), Tax, Tax Cooperation, Tax Law, Tax Policy, Tax Reform, Taxation, Two Pillar Solution
