Assisting Developing Countries in Taxation after the OECD’s BEPS Reports: A Suggested Approach for the Donor Community
Abstract
This paper explores how the international donor community might most productively offer technical assistance to developing countries in the area of taxation, in light of the OECD’s recently completed study of ‘base erosion and profit shifting’ (BEPS). The paper addresses both the political and the technical constraints facing developing country tax administrations. It recommends that donor agencies seek to build their technical assistance efforts through long-term collaborations with developing country governments, and observes that the most productive technical assistance efforts might extend beyond the boundaries of the particular international tax issues that the BEPS studies address. The paper also explores two particular BEPS-related measures on which productive technical assistance may be especially feasible, namely the implementation of limitations on corporate interest deductions, and the construction of ‘transfer pricing safe harbours’.
Citation
Durst, M.C. (2017) Assisting Developing Countries in Taxation after the OECD’s BEPS Reports: A Suggested Approach for the Donor Community, ICTD Working Paper 71, Brighton: IDSIs part of series
ICTD Working Paper;71More details
http://ictd.ac/publication/2-working-papers/188-assisting-developing-countries-taxation-oecd-beps-approach-for-donorsRights holder
IDSRights details
http://creativecommons.org/licenses/by-nc/4.0/Sponsor
Department for International DevelopmentBill and Melinda Gates Foundation