The Politics of BEPS – Apple’s International Tax Structure and the US Attitude towards BEPS

Journal
Ting, A.
OECD; United States
Bulletin for International Taxation 2015 (Volume 69), No. 6/7
PriceUSD 45

This article aims to highlight the US attitude towards BEPS (as revealed by the hearings regarding the international tax structures of Apple and Caterpillar) and suggests that the attitude does not seem to have changed in the BEPS Project so far.