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2016 | OriginalPaper | Chapter

20. Base Erosion and Profit Shifting

Author : Felix I. Lessambo

Published in: International Aspects of the US Taxation System

Publisher: Palgrave Macmillan US

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Abstract

This chapter covers several cross-border base erosion and profit shifting (BEPS) schemes (e.g. lack of Economic Substance, the Dual Non-Residence, Abusive Tax Structure). These have allowed multinational enterprises to save money, while depriving tax authorities from collecting due taxes. The chapter moves on to discuss the three popular mechanisms used by taxpayers: hybrid mismatches, special purpose entities, and transfer pricing.

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