Chapter 3: The Historical Evolution of Base Erosion and Profit Shifting

Authors: Michael C. Durst
Publisher: ICTD
Date: June 2018

Abstract:

Chapter 3: Taxing Multinational Business in Lower-Income Countries

This is Chapter 3 of the book “Taxing Multinational Business in Lower-Income Countries: A Problem of Economics, Politics and Ethical Norms”. This chapter examines the evolution, over almost a century, of the body of international tax laws that continues to insulate BEPS-style planning arrangements from successful legal challenge in countries around the world.