Addressing Base Erosion And Profit Shifting

Author: OECD
Publisher: OECD Publishing
ISBN: 9264192743
Size: 13.63 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: 1513567624
Size: 45.82 MB
Format: PDF, Mobi
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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’).

Action Plan On Base Erosion And Profit Shifting

Author: OECD
Publisher: OECD Publishing
ISBN: 9264202714
Size: 31.80 MB
Format: PDF
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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.

Taxation In A Global Digital Economy

Author: Ina Kerschner
Publisher: Linde Verlag GmbH
ISBN: 3709409055
Size: 61.37 MB
Format: PDF, ePub, Mobi
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The Book focuses on five key areas of interest:International Tax PolicyTax Treaty LawTransfer PricingIndirect Taxation IssuesEU Law “Taxation in a Global Digital Economy” analyses the issues and addresses the five key areas of interest ...

Taxation In A Global Digital Economy

Author: Ina Kerschner
Publisher: Linde Verlag GmbH
ISBN: 3709409055
Size: 79.12 MB
Format: PDF, ePub, Mobi
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1445 EY, 'The Concept of “Value Creation” in Integrated Reporting, Integrated
Reporting Update', EY (2013) p. 2. http://www.ey.com/Publication/vwLUAssets/
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: 66.25 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 ...

Harmful Tax Competition An Emerging Global Issue

Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Size: 33.38 MB
Format: PDF, Docs
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The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices. To achieve this, OECD Member governments have developed "Guidelines on Harmful Preferential Tax Regimes".