Fleur Bendermacher

  School of Business and Economics | Bachelor Fiscal Economics

"Battling BEPS – An analysis of the effectiveness of the OECD BEPS action plan"

Fleur's elevator pitch
Multinational firms have been the centre of attention when discussing tax-motivated income shifting on a global scale. By using international tax avoidance schemes, these corporations manage to minimize their effective tax burden resulting in great dismay amongst civil taxpayers. This thesis attempts to investigate whether the ‘Base Erosion and Profit Shifting’ (BEPS) Action Plan has contributed to solving the problem of global, excessive tax avoidance by multinational corporations. Despite the extensive academic research on specific parts of the BEPS Action Plan, no research has yet included the latest developments of numerous action points of the project together. My thesis combines these developments and provides an overview of specifically recent relevant academic studies.