Il Rapporto BEPS (Base Erosion and Profit Shifting) dell'OCSE e la sua incidenza sull'attività di tutela dell'interesse erariale

In 2013 OECD launched a bold proposal in the attempt to set the global agenda on an in issue that has been debated for long in the international arena, but with scarce results: base erosion and the subsequent profit shifting (BEPS). The reference in this case is to a well known phenomenon according to which qualified businesses (in particular, but not exclusively, MNE) are capable of transferring their profits to more friendly jurisdictions, thus eroding their taxable base (and their ability to pay) in others (mainly OECD members states including the US and most of the European countries). This goal is achieved eating tax planning schemes that are vary, depending on the quality of the business and its development on a world-wide scale. In this respect, the BEPS Report and the subsequent action plan clearly show a different, more comprehensive approach. Instead of focusing on specific, tailor-made, targeted provisions aimed at addressing one by one the way and means implemented by taxpayers to erode their tax liability, they set up an overall framework ('holistic', in the words used by the OECD itself) under which the struggle against BEPS should be carried on. A special emphasis is placed at the same time on the role of the third world counties, not belonging to the OECD, that should be involved as well in the definition of this brand new framework and in the battle against tax evasion that will be waged acceding to these new guidelines. The following article shall provide a 'bird-eye-view' on the BEPS Report and the forthcoming action plan, with a special emphasis on the new professions and policy guidelines concerning transfer pricing