BEPS (Base Erosion and Profit Shifting) refers to tax planning strategies that exploit gaps
and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no economic activity. Although some of the schemes used are illegal, most are not. This undermines the fairness and integrity of tax systems because businesses that operate across borders can use BEPS to gain a competitive advantage.
The seminar will analyse the solutions offerend by the OECD and the EU and will explore steps already taken in Germany. It will also provide the possiblity to discuss the problems with various stakeholders in society and assess the current status of the efforts undertaken so far.