Corporate Tax Avoidance: Implications and Countermeasures

National governments have become increasingly concerned aboutaggressive tax planning by multinationals. Against the backdrop of substantialrisks for tax revenues and tax fairness, tackling corporate taxavoidance has been a top priority on the tax policy agenda for about twoyears: The OECD is working on an Action Plan endorsed by the G20 in2013 and to be completed by October 2015. The EU Commission’s agendaagainst corporate tax avoidance is expected to be published shortly.With a number of reform proposals already on the table, the debate isnow reaching the final stage. The MaTax Policy Meeting provides an opportunityto discuss the latest developments of this debate from the perspectiveof researchers, policy-makers and businesses representatives.What are the strengths and weaknesses of the proposed reforms? Whatare the implications of the planned actions and which measures shouldbe given priority? What have we learned about the determinants andscope of corporate tax avoidance?