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Profit Shifting

Can the OECD Be Trusted on Base Erosion?

Jeremy Scott | Posted 08.25.2013 | Politics
Jeremy Scott

After years of creating rules that allow multinational corporations to shift profits and income to whatever jurisdiction they like, the OECD is now very concerned about base erosion. But just how concerned is the OECD about preventing BEPS, and does its position really matter?

Multinational Profits: Here, There, or Nowhere?

Martin Sullivan | Posted 08.10.2013 | Business
Martin Sullivan

Even for experienced international tax experts the technical and conceptual issues involved in determining where multinational profits should be located is enough to make one's head spin.