Addressing Base Erosion And Profit Shifting

Author: OECD
Publisher: OECD Publishing
ISBN: 9264192743
Size: 72.98 MB
Format: PDF, ePub, Mobi
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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 And Profit Shifting Beps

Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709407338
Size: 35.71 MB
Format: PDF, ePub, Mobi
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This book includes 12 chapters that analyse the expected post-BEPS project changes to the Model Convention and the possibility of updating treaties on the basis of the multilateral instrument, rather than bilateral negotiations.

Base Erosion And Profit Shifting Beps

Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709407346
Size: 54.87 MB
Format: PDF, ePub
View: 6314
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This book includes 12 chapters that analyse the expected post-BEPS project changes to the Model Convention and the possibility of updating treaties on the basis of the multilateral instrument, rather than bilateral negotiations.

Action Plan On Base Erosion And Profit Shifting

Author: OECD
Publisher: OECD Publishing
ISBN: 9264202714
Size: 13.26 MB
Format: PDF, ePub, Mobi
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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.

Base Erosion Profit Shifting And Developing Countries

Author: Ernesto Crivelli
Publisher: International Monetary Fund
ISBN: 1513567624
Size: 61.60 MB
Format: PDF, ePub
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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’).

Harmful Tax Competition An Emerging Global Issue

Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Size: 42.30 MB
Format: PDF, ePub
View: 743
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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".