The aim of this article is to examine the differences in perception of ‘fairness’ between developing and developed countries, which influence developing countries’ willingness to embrace the Base Erosion and Profit Shifting (BEPS) proposals and to recommend as to how to overcome these differences. The article provides an introduction to the background of the OECD’s BEPS initiatives (Action Plan, Low Income Countries Report, Multilateral Framework, Inclusive Framework) and the concerns of developing countries about their ability to implement BEPS (Section 1); a non-exhaustive overview of the shortcomings of the BEPS Project and its Action Plan in respect of developing countries (Section 2); arguments on why developing countries might perceive fairness in relation to corporate income taxes differently from developed countries (Section 3); and recommendations for international organisations, governments and academic researchers on where fairness in respect of developing countries should be more properly addressed (Section 4)

Additional Metadata
Keywords Fairness, international tax, legitimacy, BEPS, developing countries
Persistent URL dx.doi.org/10.5553/ELR.000077, hdl.handle.net/1765/101731
Series Erasmus Law Review
Journal Erasmus Law Review
Citation
Burgers, I, & Mosquera, I. (2017). Corporate Taxation and BEPS: A Fair Slice for Developing Countries?. Erasmus Law Review, 10(1), 29–47. doi:10.5553/ELR.000077