Anti-BEPS tax reforms
and the WTO:
Addressing global
tax challenges
Antonio Lopo Martinez
SYNOPSIS
This comprehensive study examines tax reforms strategies. It emphasizes the need to strike a balance
implemented by states to protect their tax base while between anti-BEPS reforms and WTO regulations,
considering potential conflicts with World Trade recognizing the importance of international collaboration
Organization (WTO) rules. The article highlights the and multilateral approaches to address global tax
significance of cross-border transactions on contemporary challenges. The study also analyzes the implications
tax revenues and focuses on anti-BEPS (Base Erosion of these reforms within a volatile global environment
and Profit Shifting) reforms as well as anti-tax avoidance characterized by emerging fiscal complexities.
KEYWORDS: Taxreforms, Tax base erosion, World Trade Organization,
International taxation, International cooperation
Introduction Conclusions
1. Anti-BEPS reforms References
2. Anti-tax avoidance measures and the WTO
AUTHOR
Tax Auditor of the Brazilian Federal Revenue Service with a Ph.D. in Law from the University of Coimbra in Portugal and
the University of Salamanca in Spain.