ISSN 2394-5125
 

Review Article 


BASE EROSION AND PROFIT SHIFTING (BEPS) IN LOW-INCOME NATIONS BY THE MULTINATIONALS: A CRITICAL REVIEW OF LITERATURE

Martins Mustapha Abu, Umar Bello, Zayyanu Mohammed.

Abstract
The myriad of attention being given to the issue of erosion of tax bases and profit shifting generates opportunities for important researches and tax reforms. BEPS strategies are accomplished by either shifting income to lower tax jurisdiction or shifting deductible expenses to higher tax jurisdictions.
Purpose The purpose of this paper was to critically review how BEPS strategies by MNES impact the revenue-generating ability of low-income nations with a view to identifying gaps and advance recommendations for policy-makers and future studies.
Methodology The Systematic Quantitative Assessment Technique (SQAT), introduced by Pickering & Byrne (2013), was adopted to search for data used in the critical analysis of 53peer-reviewed articles obtained from 10 high impact academic databases. Most of the articles reviewed were empirical studies.
Findings The findings revealed that the rate at which MNEs shift income and profit out from low-income nations to tax havens is regarded as one of the major problems undermining the development of these countries. The discussion provides researchers, with a critical view of the discourse on the subject exposing researchable gaps that will assist policymakers in the countries on how to put in place necessary legal framework to tackle tax avoidance through BEPS.

Key words: base erosion, profiting shifting, multinational enterprises, SQAT, low-income nations


 
ARTICLE TOOLS
Abstract
PDF Fulltext
How to cite this articleHow to cite this article
Citation Tools
Related Records
 Articles by Martins Mustapha Abu
Articles by Umar Bello
Articles by Zayyanu Mohammed
on Google
on Google Scholar


How to Cite this Article
Pubmed Style

Martins Mustapha Abu, Umar Bello, Zayyanu Mohammed. BASE EROSION AND PROFIT SHIFTING (BEPS) IN LOW-INCOME NATIONS BY THE MULTINATIONALS: A CRITICAL REVIEW OF LITERATURE. JCR. 2020; 7(5): 502-509. doi:10.31838/jcr.07.05.107


Web Style

Martins Mustapha Abu, Umar Bello, Zayyanu Mohammed. BASE EROSION AND PROFIT SHIFTING (BEPS) IN LOW-INCOME NATIONS BY THE MULTINATIONALS: A CRITICAL REVIEW OF LITERATURE. http://www.jcreview.com/?mno=98494 [Access: August 17, 2021]. doi:10.31838/jcr.07.05.107


AMA (American Medical Association) Style

Martins Mustapha Abu, Umar Bello, Zayyanu Mohammed. BASE EROSION AND PROFIT SHIFTING (BEPS) IN LOW-INCOME NATIONS BY THE MULTINATIONALS: A CRITICAL REVIEW OF LITERATURE. JCR. 2020; 7(5): 502-509. doi:10.31838/jcr.07.05.107



Vancouver/ICMJE Style

Martins Mustapha Abu, Umar Bello, Zayyanu Mohammed. BASE EROSION AND PROFIT SHIFTING (BEPS) IN LOW-INCOME NATIONS BY THE MULTINATIONALS: A CRITICAL REVIEW OF LITERATURE. JCR. (2020), [cited August 17, 2021]; 7(5): 502-509. doi:10.31838/jcr.07.05.107



Harvard Style

Martins Mustapha Abu, Umar Bello, Zayyanu Mohammed (2020) BASE EROSION AND PROFIT SHIFTING (BEPS) IN LOW-INCOME NATIONS BY THE MULTINATIONALS: A CRITICAL REVIEW OF LITERATURE. JCR, 7 (5), 502-509. doi:10.31838/jcr.07.05.107



Turabian Style

Martins Mustapha Abu, Umar Bello, Zayyanu Mohammed. 2020. BASE EROSION AND PROFIT SHIFTING (BEPS) IN LOW-INCOME NATIONS BY THE MULTINATIONALS: A CRITICAL REVIEW OF LITERATURE. Journal of Critical Reviews, 7 (5), 502-509. doi:10.31838/jcr.07.05.107



Chicago Style

Martins Mustapha Abu, Umar Bello, Zayyanu Mohammed. "BASE EROSION AND PROFIT SHIFTING (BEPS) IN LOW-INCOME NATIONS BY THE MULTINATIONALS: A CRITICAL REVIEW OF LITERATURE." Journal of Critical Reviews 7 (2020), 502-509. doi:10.31838/jcr.07.05.107



MLA (The Modern Language Association) Style

Martins Mustapha Abu, Umar Bello, Zayyanu Mohammed. "BASE EROSION AND PROFIT SHIFTING (BEPS) IN LOW-INCOME NATIONS BY THE MULTINATIONALS: A CRITICAL REVIEW OF LITERATURE." Journal of Critical Reviews 7.5 (2020), 502-509. Print. doi:10.31838/jcr.07.05.107



APA (American Psychological Association) Style

Martins Mustapha Abu, Umar Bello, Zayyanu Mohammed (2020) BASE EROSION AND PROFIT SHIFTING (BEPS) IN LOW-INCOME NATIONS BY THE MULTINATIONALS: A CRITICAL REVIEW OF LITERATURE. Journal of Critical Reviews, 7 (5), 502-509. doi:10.31838/jcr.07.05.107