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US Insights on Base Erosion and Profit Shifting

Our US team of international tax professionals has been monitoring the global landscape related to BEPS. Read our perspectives on BEPS and the middle market below.  

Visit our Global Insights page for more perspectives from RSM member firms around the world.  

Related Insights

INSIGHT ARTICLE

BEPS is making everything transparent

This article provides an overview of the implications of increased transparency and automatic exchange of information for multinational enterprises

INSIGHT ARTICLE

Ireland Budget 2017 Update

RSM Ireland explains the impact of 2017 Irish budget on U.S. multinationals.

6 steps to solving the country-by-country reporting challenge

INSIGHT ARTICLE

6 steps to solving the country-by-country reporting challenge

Learn a straightforward six-step process to help U.S. multinationals address new IRS country-by-country reporting requirements.

Treasury to tighten foreign tax credit rules

TAX ALERT

Treasury to tighten foreign tax credit rules

In a direct response to the EU State aid ruling against Apple, the Treasury has announced new limitations on the use of foreign tax credits.

INSIGHT ARTICLE

5 things to know about the upheaval in international tax law

Five things merit special note with respect to the current turmoil in international tax.

INSIGHT ARTICLE

Frequently asked questions on country-by-country reporting

A guide for multinational corporations regarding country-by-country reporting questions and BEPS.

Apple's Irish tax bill has broad implications

TAX ALERT

Apple's Irish tax bill has broad implications

In a move that may shake up the norms of international taxation, the EU has ordered Ireland to recover over $14 billion from Apple.

OECD issues BEPS drafts on permanent establishments and profit splits

TAX ALERT

OECD issues BEPS drafts on permanent establishments and profit splits

OECD issues two discussion drafts under the Base Erosion Profit Shifting (BEPS) project. Comments on both drafts are due by Sept. 5, 2016

VIDEO

BEPS will mean higher costs and uncertainty for middle-market companies

A 2016 survey commissioned by RSM and conducted by Euromoney Institutional Investor found middle-market companies face major impact from BEPS.

TAX ALERT

IRS considers voluntary 2016 country-by-country report submissions

Treasury officials suggest that they may accept CbC reports earlier than previously stated.

INSIGHT ARTICLE

The current BEPS landscape: What to do now

Country responses to the Base Erosion Profit Shifting (BEPS) Project recommendations are being implementated at a fast pace. Is your company prepared?

INSIGHT ARTICLE

Lisa Pinchin, OECD advisor on BEPS project, returns to RSM

RSM’s Lisa Pinchin advises on BEPS following project role at OECD

TAX ALERT

IRS issues proposed regulations on country-by-country reporting

The IRS has issued proposed regulations on country-by-country reporting in relation to base erosion and profit shifting and transfer pricing.

TAX ALERT

OECD issues BEPS final reports

An overview of the final base erosion and profit shifting package for reform of the international tax system.

TAX ALERT

European Commission seeks to align EU policy with BEPS

European Commission releases five key areas for action seeking to align European Union tax policy with BEPS proposals.

BEPS drives the most significant changes in international tax in decades

INSIGHT ARTICLE

BEPS drives the most significant changes in international tax in decades

Base erosion and profit shifting (BEPS) will transform the international tax landscape. Learn how BEPS could affect you and why you should plan now.

TAX ALERT

OECD releases discussion draft on strengthening CFC rules

An overview of the OECD’s public discussion draft on BEPS Action Item 3: Strengthening CFC Rules.

INSIGHT ARTICLE

OECD releases public discussion draft on permanent establishment

An overview of the OECD’s Public Discussion Draft on BEPS Action Item 7: Preventing the Artificial Avoidance of Permanent Establishment Status.

TAX ALERT

Minimum thresholds announced as countries adopt BEPS reporting proposals

New threshold requirements for country-by-country reporting announced as countries begin to adopt the template.

TAX ALERT

BEPS: recap of the OECD webinar

RSM Bird Cameron summarizes the Feb. 12 OECD webcast from Paris that provided an update on BEPS development.

TAX ALERT

The UK diverted profits tax proposals: A solution to tax avoidance?

U.K. to impose new 25 percent tax on certain companies that are deemed to be “diverting” income away from the U.K.

TAX ALERT

The OECD releases first seven elements of BEPS action plan

The Organisation for Economic Co-operation and Development issues proposals to curtail international corporate tax avoidance.

INSIGHT ARTICLE

Manufacturers should start preparing now for BEPS

A multinational effort will lead to the biggest changes in international tax in decades.

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