NAŠE GOSPODARSTVO / 
OUR ECONOMY

Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises

Tatjana Svažič

Abstract


This paper discusses the harmful tax practices of multinational enterprises (MNEs)
and the fight of international organizations against them. We focus on the anti-tax
base erosion and profit shifting project (anti-BEPS project) of the Organisation for
Economic Co-operation and Development (OECD), namely its 15 actions, which we
present in the first part of the paper, using descriptive and analytical methods. In
the second part, we use critical and synthetic methods to assess how the selected
aspects of multinational business will be impacted with described actions. Our
conclusions show that MNEs will have to adapt their business structures and plans
according to new tax regulations, which will also lower their profit levels due to
unavailability of established harmful tax structures for lowering their tax bases.
At the same time, our results indicate that the legal approach in introducing new
measures on the subject field, lead to legal uncertainty in tax matters. Due to the
scope of analysed problems, it was impossible to introduce individual problems
in depth; however, we provide readers with the general characteristics and goals
of introduced actions that are necessary for understanding our evaluation of
their impact on certain fields of international business. Our paper contributes to
literature and practice, as it provides general insight into recent and important
international tax law developments that enterprises will have to consider when
doing business across borders.


Keywords


BEPS, OECD, international tax law, tax, DTC, tax planning, profit shifting, tax base erosion, corporate income tax

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