Addressing Base Erosion And Profit Shifting

Author: OECD
Publisher: OECD Publishing
ISBN: 9264192743
Size: 60.42 MB
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Addressing concerns related to base erosion and profit shifting Annex A. Data on corporate tax revenue as percentage of GDP Annex B. A review of recent studies relating to BEPS Annex C. Examples of the tax planning structures of ...

Base Erosion Profit Shifting And Developing Countries

Author: Ernesto Crivelli
Publisher: International Monetary Fund
ISBN: 1513582844
Size: 64.81 MB
Format: PDF
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International corporate tax issues are now prominent in public debate, most notably with the current G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’).

Verrechnungspreisdokumentation Nach Dem Oecd Base Erosion And Profit Shifting Beps Projekt Country By Country Reporting

Author: Julia Fuchsbauer
Publisher: GRIN Verlag
ISBN: 3668593531
Size: 24.20 MB
Format: PDF
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Timeline BEPS Projekt Mit dem Gipfeltreffen der G20-Staaten im Juni 2012 fiel
der Startschuss für die OECD/G20 BEPS Initiative mit dem Ziel der Vermeidung
zukünftiger unrechtmäßiger Gewinnverlagerungen.7 Im Februar 2013 folgte die
Publikation des BEPS-Berichts „Addressing Base Erosion and Profit Shifting“.8
Ein weiterer Meilenstein war die Veröffentlichung des BEPS-Aktionsplanes. In
diesem wurden erstmals die 15 Aktionspunkte präsentiert.9 Die erste Publikation
zum ...

Taxation In A Global Digital Economy

Author: Ina Kerschner
Publisher: Linde Verlag GmbH
ISBN: 3709409055
Size: 67.74 MB
Format: PDF, Mobi
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1445 EY, 'The Concept of “Value Creation” in Integrated Reporting, Integrated
Reporting Update', EY (2013) p. 2.
The_concept_of_value_creation_in_Integrated_Reporting/$FILE/EY- the%
20concept-of-value-creation-in-integrated-reporting.pdf (consulted on 17 May
2017). 1446 1447 1448 OECD, 'Addressing Base Erosion and Profit Shifting:
Action 1 Final Reports', p. 116. OECD, 'Addressing Base Erosion and Profit
Shifting: Action 1 Final ...

Base Erosion And Profit Shifting Beps

Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709407338
Size: 79.89 MB
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60 OECD, Addressing Base Erosion and Profit Shifting, supra n. 4. 61 The OECD
stated that “... developments brought about by the digital economy are putting
increasing pressure on these well-established principles and in particular on the
concept of permanent establishment. It had already been recognised way in the
past that the concept of permanent establishment referred not only to a
substantial physical presence in the country concerned, but also to situations
where the ...

Tax Policy Challenges In The 21st Century

Author: Karoline Spies
Publisher: Linde Verlag GmbH
ISBN: 3709406048
Size: 54.89 MB
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1708 OECD, Addressing Base Erosion and Profit Shifting (2013). 1709 During
the G20 Leaders Summit held from 1819 June 2012 in Los Cabos, Mexico the
G20 Leaders repeated the need to prevent BEPS and stated their willingness to
follow with attention the ongoing work of the OECD in the area. See G20 Leaders
Declaration, Los Cabos, 19 June 2012, paragraph 48, available at http://www. (11.05.2014).Later in 2012, at the
meeting ...