• Service: Tax, Tax & Legal Services, Corporate Tax, International Corporate Tax, VAT
  • Type: Case study, KPMG information
  • Date: 12/02/2013

OECD Report on Base Erosion & Profit Shifting by Multinationals 

The call for the OECD to produce this report 'Addressing Base Erosion and Profit Shifting' has emerged from the international debate on the taxation of the profits of multinational corporations (MNC’s).


Concerns have been voiced by a wide range of stakeholders that MNC's are taking advantage of differences in the domestic tax regimes of the jurisdictions in which they operate to erode the tax base of higher tax jurisdictions and to shift profits to jurisdictions with little local substance where little or no tax is paid on the profits.  The report will be reviewed by the G20 at its 14 February summit.


We explore the OECD report’s findings and recommendations and its potential impact on Irish businesses in more detail here


OECD BEPS newsletter
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Conor O'Brien, Partner 

Conor O'Brien

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