Base Erosion Profit Shifting And Developing Countries

Author: Ernesto Crivelli
Publisher: International Monetary Fund
ISBN: 1513567624
Size: 10.83 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’).

Oecd G20 Base Erosion And Profit Shifting Project Developing A Multilateral Instrument To Modify Bilateral Tax Treaties

Author: OECD
Publisher: OECD Publishing
ISBN: 9264219250
Size: 27.34 MB
Format: PDF
View: 4316
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The multilateral instrument can provide developing countries with the opportunity
to fully benefit from the BEPS Project. For developing countries, the practical
problems that are encountered in trying to address BEPS from within the bilateral
tax treaty system alone are even more relevant than for developed countries.
Developing countries find it more difficult than other countries both to conclude
double tax treaties, and to interest other countries in tax treaty (re)negotiation,
and their tax ...

Action Plan On Base Erosion And Profit Shifting

Author: OECD
Publisher: OECD Publishing
ISBN: 9264202714
Size: 78.65 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 And Profit Shifting Are You Ready

Author: Joy Hail
Publisher: Cch
ISBN: 9780808045571
Size: 49.94 MB
Format: PDF, Docs
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The book also provides practical guidance on country-by-country reporting, the U.S. position on BEPS and the impact BEPS will have on global business and developing countries.

Preventing Treaty Abuse

Author: Daniel Blum
Publisher: Linde Verlag GmbH
ISBN: 3709408377
Size: 46.30 MB
Format: PDF, ePub, Docs
View: 6886
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ing countries should consider the decision to give up taxation rights originally
granted under domestic law in exchange for benefits. The BEPS project has a
special importance to developing countries considering the limitation of
circumstances in which treaties can be invoked and the sourcecountry tax claims
reduced.34 Arguably, developing countries are more reliant on corporate income
tax than the developed countries35, which can mean that they lean more toward
erosion of the ...

Addressing Base Erosion And Profit Shifting

Author: OECD
Publisher: OECD Publishing
ISBN: 9264192743
Size: 61.44 MB
Format: PDF, ePub, Docs
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Improved global rules will only partially address the challenges faced by many
developing countries as in such countries there are additional problems to be
taken into account. According to OECD Secretariat estimates, the capacity to deal
with international tax matters lags significantly behind in up to 54 countries. To
enable developing countries to effectively address BEPS issues there is a need
for a more coherent and structured approach to providing the support developing

Transfer Pricing And Developing Economies

Author: Joel Cooper
Publisher: World Bank Publications
ISBN: 1464809704
Size: 49.24 MB
Format: PDF, Mobi
View: 4037
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Christian Aid. 2009. False Profits: Robbing the Poor to Keep the Rich Tax-Free.
London: Christian Aid.
Cools, M. 2003. “Increased Transfer Pricing Regulations: What about the
Managerial Role of Transfer Pricing?” International Transfer Pricing Journal 10 (4
): 134–40. Crevelli, E., R. De Mooij, and M. Keen. 2015. “Base Erosion, Profit
Shifting and Developing Countries.” IMF Working Paper, WP/15/118. Ernst &
Young. 2003. Global ...

Oecd G20 Base Erosion And Profit Shifting Project Beps Project Explanatory Statement 2015 Final Reports

Author: OECD
Publisher: OECD Publishing
ISBN: 9264263438
Size: 65.53 MB
Format: PDF, Docs
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In September 2013, G20 Leaders endorsed the ambitious and comprehensive
Action Plan on BEPS. This package of 13 reports, delivered just 2 years later,
includes new or reinforced international standards as well as concrete measures
to help countries tackle BEPS. It represents the results of a major and
unparalleled effort by OECD and G20 countries1 working together on an equal
footing with the participation of an increasing number of developing countries. 2.
The stakes are ...

Der Auftrag

Author: Timo Plutschinski
Publisher: Brunnen Verlag Gießen
ISBN: 376557483X
Size: 50.63 MB
Format: PDF, ePub, Mobi
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Leiden/Köln: E.J. Brill. HOEKENDIJKJC 1967. Kirche und Volk in der deutschen
Missionswissenschaft. München: Chr. Kaiser Verlag. International Monetary Fund
2015. Base Erosion, Profit Shifting and Developing Countries (IMF Working
Paper 15/118, by Ernesto Crivelli, Ruud De Mooij and Michael Keen),
Washington, DC, in:;
14.6.2016. ISERLOHE 1967. „Der Kampf um das Verständnis der Freiheit des