International Tax Law in the Post-BEPs World

60 Pages Posted: 30 May 2016 Last revised: 24 Oct 2016

See all articles by Christiana HJI Panayi

Christiana HJI Panayi

Queen Mary University of London, School of Law

Date Written: May 25, 2016

Abstract

This paper will review themes arising from the OECD/G20 BEPS project and the final deliverables published in October 2015. The author examines some reverberations from the final deliverables and post-BEPS developments. The author questions whether the final deliverables address the problems identified at the inception of the project and the possible impact of this on the development of international tax law. Developments in the European Union in this area are also analysed. It is argued that while some developments in the international tax arena were to an extent anticipated and long overdue, the developments in the EU are short of ground-breaking. It is shown how post-BEPS, the EU institutions are taking a very active and high-profile role in the fight against aggressive tax planning. There is a review of the most important initiatives such as the Tax Transparency Package, the Action Plan on A Fair and Efficient Corporate Tax System and the Anti-Tax Avoidance Package.

The paper concludes with a discussion on the future of international tax law in the post-BEPS world.

Note: The author was given a grant from the Singapore Management University – Tax Academy Centre for Excellence in Taxation to conduct this research.

Suggested Citation

HJI Panayi, Christiana, International Tax Law in the Post-BEPs World (May 25, 2016). Singapore Management University School of Accountancy Research Paper No. 2016-S-47, Available at SSRN: https://ssrn.com/abstract=2785480 or http://dx.doi.org/10.2139/ssrn.2785480

Christiana HJI Panayi (Contact Author)

Queen Mary University of London, School of Law ( email )

67-69 Lincoln’s Inn Fields
London, WC2A 3JB
United Kingdom

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