The Politics of BEPS – Apple’s International Tax Structure and the US Attitude towards BEPS

Journal
Author
Ting, A.
Country
OECD; United States
Published Date
Issue
Bulletin for International Taxation 2015 (Volume 69), No. 6/7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article aims to highlight the US attitude towards BEPS (as revealed by the hearings regarding the international tax structures of Apple and Caterpillar) and suggests that the attitude does not seem to have changed in the BEPS Project so far.