The OECD BEPS Project Part III: The Impact of BEPS in the United States

    View Author August 2015

    This article is the third in our current three-part series discussing various impacts of the Organisation for Economic Co-operation and Development’s (OECD’s) efforts to address the perceived global tax problem of base erosion and profit shifting (BEPS) and will focus on how the OECD’s BEPS efforts are affecting international tax reform in the United States and how global decisions on BEPS are shaping US tax policy. Specifically, this article will address: (1) ongoing collaboration between the OECD and the United States on BEPS implementation; (2) the current framework for international tax reform in the US; and (3) the prospects for achieving reforms of the US international system of taxation.