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Analysis of intellectual property tax planning strategies of multinationals and the impact of the BEPS project

Published on 01 Jul 18 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This article investigates the complex group structures and intangible/intellectual property risk allocation techniques and arrangements used by multinational enterprises (MNEs) to adjust or defer their tax liability. Multinational enterprises’ tax planning in relation to cross-border transactions and risk allocation practices have been evaluated in light of the Organisation for Economic Co-operation and Development (OECD)’s recent development and implementation of the base erosion and profit shifting (BEPS) 15-point action plan (BEPS action plan). Specifically, actions 8-10 which focus on aligning transfer pricing outcomes with value creation.

To determine how MNEs follow commercial principles to adjust tax liability through intangible asset grouping structures and risk allocation techniques, recent European Commission investigations relating to Starbucks, Amazon and McDonald’s were analysed.

 

Author profile

Ranjana Gupta
Ranjana is a Senior Lecturer,Taxation, Accounting Department, Faculty of Business, Economics and Law, Auckland University of Technology. - Current at 17 April 2020
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