Groningen Journal of International Law

International Law Under Construction


Leave a comment

Battling Tax Evasion Through the Trade Regime – Advance Pricing Agreements as Prohibited Export Subsidies under the SCM Agreement

By Vincent Beyer, Graduate Institute Geneva | vincent.beyer@graduateinstitute.ch 

In the wake of the 2008 financial crisis the search for untapped sources of government revenue gained momentum. The long overdue efforts in the fight against Base Erosion and Profit Shifting (BEPS) were largely concentrated in the OECD. At the same time the possibilities created by existing rules, particularly in the field of international trade, that may serve to tackle certain forms of BEPS went largely unnoticed. The interstate discipline imposed by the trading regime may provide limited means to support the fight against tax avoidance, especially where governments are complicit in the profit shifting by multinational corporations. Continue reading