The Chapman Law Review is proud to publish Chapman Fowler School of Law third-year student Grace LeBlanc’s note: The BEPS “Revolution” and the Future of Corporate Income Taxation. Below, you will find a synopsis of the article:

Forthcoming: The BEPS “Revolution” and the Future of Corporate Income Taxation

By Grace LeBlanc

Abstract

This Article explores how tax-motivated profit shifting by multinational corporations is regulated within national and global tax systems. It argues that despite recent radical changes in the tax treatment of multinational corporations, tax competition and the entrenchment of power dynamics between wealthy and developing countries continue to undermine international cooperation toward tax fairness.