Addressing Base Erosion And Profit Shifting
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Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 91 |
Release | : 2013-02-12 |
Genre | : |
ISBN | : 9264192743 |
Download Addressing Base Erosion and Profit Shifting Book in PDF, Epub and Kindle
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 44 |
Release | : 2013-07-19 |
Genre | : |
ISBN | : 9264202714 |
Download Action Plan on Base Erosion and Profit Shifting Book in PDF, Epub and Kindle
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 24 |
Release | : 2016-08-26 |
Genre | : |
ISBN | : 9264263438 |
Download OECD/G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports Book in PDF, Epub and Kindle
Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 202 |
Release | : 2014-09-16 |
Genre | : |
ISBN | : 9264218785 |
Download OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy Book in PDF, Epub and Kindle
This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 120 |
Release | : 2015-10-05 |
Genre | : |
ISBN | : 9264241175 |
Download OECD/G20 Base Erosion and Profit Shifting Project Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report Book in PDF, Epub and Kindle
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 4.
Author | : Oecd |
Publisher | : Org. for Economic Cooperation & Development |
Total Pages | : 100 |
Release | : 2015-10-20 |
Genre | : |
ISBN | : 9789264241374 |
Download OECD/G20 Base Erosion and Profit Shifting Project Mandatory Disclosure Rules, Action 12 - 2015 Final Report Book in PDF, Epub and Kindle
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 12.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 75 |
Release | : 2015-10-05 |
Genre | : |
ISBN | : 9264241159 |
Download OECD/G20 Base Erosion and Profit Shifting Project Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report Book in PDF, Epub and Kindle
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 3.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 88 |
Release | : 2013-02-26 |
Genre | : |
ISBN | : 9789264192652 |
Download Addressing Base Erosion and Profit Shifting Book in PDF, Epub and Kindle
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author | : OECD |
Publisher | : Org. for Economic Cooperation & Development |
Total Pages | : 186 |
Release | : 2015-10-19 |
Genre | : |
ISBN | : 9789264241237 |
Download OECD/G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports Book in PDF, Epub and Kindle
The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 82 |
Release | : 1998-05-19 |
Genre | : |
ISBN | : 9264162941 |
Download Harmful Tax Competition An Emerging Global Issue Book in PDF, Epub and Kindle
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.