Acceso usuarios
[1]
Brasil
The subject of international taxation and the integration of the economy has become even more complex. Also the issue of tax-motivated income shifting or base erosion and profit shifting (BEPS) has attracted increasing global attention in recent years. There is a need to analyze the implications for policy and how the governments of different countries must – or must not – cooperate. Also the international status of a large number of countries facing financial crisis, the decision of Britain to exit the European Union and the actions taken by international organisms to reform or control the tax issues in the international level demonstrate that this subject is quite current and important for academic research. The author aims to analyze in this research the current situation of the international tax competition and its relation to the BEPS discussion. Specifically, this work aims to compare the position of the so called developing countries in the international phenomenon and how the tax policies should be addressed. At the same, it will try to examine the current status in the European Union and in the World Trade Organization.
Keywords: Taxation - BEPS - OECD - Developing Countries - Regulation
