The BEPS “Revolution” and the Future of Corporate Income Taxation

Authors

Grace LeBlanc, Chapman University

Abstract

"This Note contributes to the wide range of economic and legal literature discussing the United States and the Organization for Economic Cooperation and Development’s ('OECD') responses to profit shifting in the modern world. This Note seeks to fill a gap in the literature by arguing that, while the most recent shifts in the treatment of MNC tax behavior have been radical in some ways, the United States’ role as the chief influencer in international corporate tax reform has frustrated true progress."

Recommended Citation

Grace LeBlanc, The BEPS “Revolution” and the Future of Corporate Income Taxation, 27 Chap. L. Rev. 165 (2023).
Available at: https://digitalcommons.chapman.edu/chapman-law-review/vol27/iss1/5