Mind the Gap: The Role of Politics and the Impact of Cultural Differences on the OECD BEPS Project

Journal
International; OECD
Bulletin for International Taxation 2016 (Volume 70), No. 5
In this article, the author considers the achievements of the OECD Base Erosion and Profit Shifting Project using socio-economic-political approaches, and attaching special attention to the failure to address problems related to the impact of cultural differences on the interpretation of anti-abuse provisions.