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dc.contributor.authorEyitayo, Oladiwura
dc.date.accessioned2017-09-01T18:02:29Z
dc.date.available2017-09-01T18:02:29Z
dc.identifier.urihttp://hdl.handle.net/10222/73282
dc.description.abstractThe base erosion and profit shifting (BEPS) phenomenon continues to create detrimental consequences in states. BEPS is engendered by two fundamental factors, namely, unhealthy fiscal policies of tax havens and preferential tax regimes, and transfer mispricing by multinational corporations (MNCs). The OECD, through its BEPS Project notes that the lack of transparency in the global activities of MNCs is a major cause of BEPS. To close this gap, the OECD released the CBCR Rules. This thesis discusses the severity of the BEPS phenomenon and assesses the anti-BEPS efforts of the OECD. Upon an assessment of these efforts, this thesis argues for a switch from the application of transfer pricing methods to the formulary apportionment approach. It also argues that this formulary apportionment approach is a better complement to the OECD’s CBCR Rules as a tool by which BEPS can be eliminated globally.en_US
dc.language.isoenen_US
dc.subjectCorporations--Taxation.en_US
dc.subjectInternational Taxationen_US
dc.subjectMultinational Corporationsen_US
dc.subjectBase Erosion and Profit Shiftingen_US
dc.subjectFiscal Sovereigntyen_US
dc.subjectCountry-by-Country Reporting Rulesen_US
dc.subjectOECDen_US
dc.subjectUnited Nationsen_US
dc.subjectArm's Length Principleen_US
dc.subjectTransfer Pricing Methodsen_US
dc.subjectFormulary Apportionment Approachen_US
dc.titleThe Global Fight against Base Erosion and Profit Shifting under the OECD’s Country-by-Country Reporting Rules: A Possible Solution?en_US
dc.typeThesisen_US
dc.date.defence2017-08-22
dc.contributor.departmentFaculty of Lawen_US
dc.contributor.degreeMaster of Lawsen_US
dc.contributor.external-examinerProfessor Michael Deturbideen_US
dc.contributor.graduate-coordinatorProfessor Geoffrey Loomeren_US
dc.contributor.thesis-readerProfessor Kim Brooksen_US
dc.contributor.thesis-readerProfessor Geoffrey Loomeren_US
dc.contributor.thesis-supervisorProfessor Kim Brooksen_US
dc.contributor.ethics-approvalNot Applicableen_US
dc.contributor.manuscriptsNot Applicableen_US
dc.contributor.copyright-releaseYesen_US
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