Challenges For International Tax Planning

International tax planning structures came into the focus of the public eye due to developments on the OECD level regarding aggressive tax schemes.

BEPS - Report

The OECD report "Adressing Base Erosion and Profit Shifting" (BEPS) caused an echo on a worldwide basis when it was published in February 2013. The focus of the BEPS report was to target the aggressive tax planning structures widely used among multinational groups with the aim of reducing the tax basis in high-taxed jurisdictions by shifting taxable income to low-taxed jurisdictions or tax haven locations. For this purpose, the BEPS report identified several selected tax arrangement schemes commonly applied in practice to take advantage of non-harmonized national tax laws.