Abstract: Tax avoidance is one of the main impediments to the application of a balanced tax treatment globally. This paper aims to highlight working models that lead to the identification of solutions to harmful tax practices. The phenomenon of eroding the tax base, through its cross-border implications, requires an analysis of how the Organization for Economic Co-operation and Development manages to provide efficient solutions taking into account the autonomy of legislation of each state. For reasons of business efficiency, it is possible to justify the active attitude of the taxpayer who transfers the taxable base to an advantageous framework in terms of the applicable rules. However, this attitude often conflicts with the vision of states whose sovereignty and economic stability are closely linked to the efficiency of tax collection. These two perspectives represent the pretext that justifies the duality of the approached topic, and in the analysis of the OECD actions it is necessary to differentiate between the various categories of taxpayers concerned.
Keywords: OECD; BEPS; tax avoidance
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