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10 Years of BEPS and its meaning for the OECD Two-Pillar Solution – Comments from a German perspective

Kunka Petkova & Daniel Fehling

Public Finance Analysis / FinanzArchiv2025https://doi.org/10.1628/fa-2025-0009article
AJG 1ABDC B
Weight
0.50

What the paper says

The Base Erosion and Profit Shifting (BEPS) Project has significantly influenced both international and domestic tax policy. The impact of this initiative has become even more evident as we mark its 10th anniversary compared to the perspective in 2015 when the final BEPS reports were delivered. In order to explain this assessment, this article will first look back at initial expectations in Germany regarding the BEPS initiative and then evaluate the extent to which these expectations have been met. Building on this, it will analyze the influence of the BEPS project on subsequent developments in the international tax landscape.

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https://doi.org/https://doi.org/10.1628/fa-2025-0009

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@article{kunka2025,
  title        = {{10 Years of BEPS and its meaning for the OECD Two-Pillar Solution – Comments from a German perspective}},
  author       = {Kunka Petkova & Daniel Fehling},
  journal      = {Public Finance Analysis / FinanzArchiv},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1628/fa-2025-0009},
}

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10 Years of BEPS and its meaning for the OECD Two-Pillar Solution – Comments from a German perspective

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.