Pregledni rad
https://doi.org/10.46672/zsl.10.11.11
THE GLOBAL REACH OF THE BASE EROSION AND PROFIT SHIFTING INITIATIVE WITHIN THE FRAMEWORK OF THE OECD
Lorena Vokić Kvesić
orcid.org/0000-0002-5904-2446
; Libertas međunarodno sveučilište
Sažetak
The objective of this paper is to demonstrate the global reach of the Organization for Economic Co-operation and Development (OECD) through an analysis of the implementation of Base Erosion and Profit Shifting (BEPS) measures in both member and non-member countries. The BEPS package comprises 15 actions aimed at preventing tax abuse, strengthening
international standards, and promoting transparency. The research is based on the hypotheses that BEPS measures exert a global influence and that the OECD’s international activities are reflected in the national legislations of non-member states. A descriptive and comparative methodology was employed to analyze the legislative frameworks of countries that have implemented BEPS measures. The results confirm both hypotheses, concluding that the OECD plays a pivotal role in shaping contemporary tax systems, thereby contributing to greater harmonization and an increase in tax revenues as a share in GDP.
Ključne riječi
OECD member and non-member countries, BEPS measures, tax revenues, multilateral instrument
Hrčak ID:
343922
URI
Datum izdavanja:
31.12.2025.
Posjeta: 407 *