研究文章

Evaluation of the Efficiency of Global Anti-Base Erosion (GloBE) Regulations in Reducing Base Erosion and Profit Shifting (BEPS) by Multinational Enterprises

Yang Zhang

9 卷, 1 期 (2025) 页码 8-12 开放存取

摘要

Multinational corporations exploiting disparities in tax laws and tax system loopholes to engage in base erosion and profit shifting (BEPS) has worsened as economic globalization continues to advance. The creation of GloBE guidelines has somewhat deterred BEPS activity; however, it could not forecast or measure how much of this deterrence has occurred. This article develops a predictive model for how well GloBE rules will work to reduce BEPS conduct by combining the fundamental processes of global minimum tax laws with deterrence theory. The author hopes to help tax authorities improve their cooperation, help policymakers fine-tune the specifics of the GloBE rules, help multinational corporations adjust their tax planning and comply with the GloBE rules, and support the ongoing improvement of predictive models in the future.

关键词

GloBE; Multinational Enterprises; BEPS; Predictive Model

参考

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