Concepedia

Base Erosion Test

Base Erosion Test is a regulatory criterion used in international tax law, specifically a limitation on benefits provision, that identifies eligible taxpayers by assessing whether a significant portion of their income is subject to low or no taxation, thereby distinguishing entities at risk of facilitating base erosion from those operating with substantive economic activity.

33

Publications

1.1K

Citations

45

Authors

28

Institutions

Publications per year

2017–2026

14

Parents

Publications

33

Are We Heading towards a Corporate Tax System Fit for the 21<sup>st</sup>Century?

John Vella · Fiscal Studies · 2014 · 86 citations

, , +17

The multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting

Philip Baker · British tax review · 2017 · 70 citations

, , +14

Bypassing Progressive Taxation: Fraud and Base Erosion in the Spanish Income Tax (1970-2001)

Sara Torregrosa Hetland · SSRN Electronic Journal · 2015 · 67 citations · Full text

, , +15

International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors Under Unitary Taxation

Alex Cobham, Simon Loretz · SSRN Electronic Journal · 2014 · 67 citations · Full text

, , +17

Measuring misalignment: The location of <scp>US</scp> multinationals’ economic activity versus the location of their profits

Alex Cobham, Petr Jánský · Development Policy Review · 2017 · 64 citations · Full text

, , +17

1–5 of 33

Authors

45

  1. YB
    Yariv Brauner

    University of Florida, United States

    2 publications · 47 citations

    2

    h-index

  2. DM
    David M. P. Samuel

    Singapore Management University, Singapore

    2 publications · 30 citations

    2

    h-index

  3. AC
    Alex Cobham

    Tax Justice Network, Norway

    2 publications · 131 citations

    2

    h-index

  4. CL
    Christina Lewellen

    North Carolina State University, United States

    2 publications · 30 citations

    2

    h-index

  5. AB
    Andrés Báez Moreno

    Universidad Carlos III de Madrid, Spain

    2 publications · 47 citations

    2

    h-index

1–5 of 45

Institutions

28

  1. Singapore Management University

    Singapore, Singapore

    2 h-index

    2 publications

    30 citations

  2. Universidad Carlos III de Madrid

    Madrid, Spain

    2 h-index

    2 publications

    47 citations

  3. North Carolina State University

    Raleigh, United States

    2 h-index

    2 publications

    30 citations

  4. University of Wisconsin–Madison

    Madison, United States

    2 h-index

    4 publications

    60 citations

  5. University of Oxford

    Oxford, United Kingdom

    2 h-index

    3 publications

    239 citations

  6. University of Florida

    Gainesville, United States

    2 h-index

    2 publications

    47 citations

  7. Lund University

    Lund, Sweden

    1 h-index

    1 publications

    67 citations

  8. Austrian Institute of Economic Research

    Vienna, Austria

    1 h-index

    1 publications

    67 citations

1–8 of 28

Venues

  1. Bulletin for international taxation

    9 publications · 298 citations

    9

    h-index

  2. SSRN Electronic Journal

    Repository · 7 publications · 261 citations

    7

    h-index

  3. Intertax

    2 publications · 56 citations

    2

    h-index

  4. Dialnet (Universidad de la Rioja)

    Repository · 1 publications · 18 citations

    1

    h-index

  5. Journal of Testing and Evaluation

    JTE · 1 publications · 15 citations

    1

    h-index

1–5