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Tax base erosion - Emerging and likely developments paper


OECD governments (including the Australian Government) have committed to stepping up their efforts to tackle the perceived problems of tax base erosion and profit shifting by multinationals. A number of significant developments are taking place in the international sphere to address these issues. It is important that taxpayers understand the possible implications that these developments may have for their organisations in the medium to long term.

This paper examines:

  • the recent initiatives of the OECD, the G8 and the G20
  • how Australia and other countries are proposing to tackle the perceived problem, including through measures requiring the disclosure of tax information by taxpayers under the rubric of transparency.

Author profile

Prof Richard Vann CTA
Prof Richard Vann, CTA, is Challis Professor of Law at the University of Sydney and a Consultant at Greenwoods & Herbert Smith Freehills. He has also taught at NYU Law School, Harvard Law School and the University of London. He has held many government consultancies in Australia, including the Review of Business Taxation (1998 - 1999), the Review of International Taxation (2002 - 2003) and the Australian Taxation Office Public Rulings Panels on international and indirect taxation (1995-2007). Most recently, he has been involved in various Board of Taxation work on managed investment trusts and collective investment vehicles, the attribution of profits to permanent establishments and as a member of Treasury’s BEPS Advisory Group. Richard is the Editor-in-Chief of the IBFD Global Tax Treaties Commentaries now being progressively published. - Current at 14 July 2017
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