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19/16/2016
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Base Erosion Profit Shifting
BEPS
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Base Erosion Profit ShiftingConsequences in practice
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Jeroen in ‘t Hout
Daamen & van Sluis
Netherlands
Today’s Speaker:
Jeroen in ‘t HoutInternational taxDaamen & van SluisNetherlands
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BEPS is said to be an attempt by world’s major economies to try to rewrite the rules on corporate taxation to address the widespread perceptionthat corporations don’t pay their fair share of tax
OECD study: BEPS can result in USD 100 – USD 250 bio additional tax
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South Africa: the negative impact of BEPS
on South Africa is evident in the escalating
rates of poverty, inequality and
unemployment
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Brussels unveils anti-tax avoidance rulesJanuary 28, 2016
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On 21 June 2016, the Economic and Financial Affairs Council of the European Union (ECOFIN or the Council) reached final political agreement on the Anti-Tax-Avoidance Directive (ATAD).
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