TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Sunday, March 18, 2018

Cockfield: Taxing Global Digital Commerce In A Post-BEPS World

Arthur J. Cockfield (Queen's University), Taxing Global Digital Commerce in a Post-BEPS World:

This chapter evaluates the recent OECD Base Erosion and Profit Shifting (BEPS) initiative directed at global digital income, and concludes that tax planning will not be inhibited by any significant extent.

Tax planners and academics nevertheless should take into account prospective reforms surrounding permanent establishments, hybrid entities, treaty shopping, transfer pricing and controlled foreign corporations, which may challenge certain practices.

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