Base Erosion Profit Shifting And Developing Countries

Author: Ernesto Crivelli
Publisher: International Monetary Fund
ISBN: 1513567624
Size: 67.15 MB
Format: PDF, ePub, 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: 41.68 MB
Format: PDF, Docs
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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: 30.77 MB
Format: PDF, ePub, 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.

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: 29.89 MB
Format: PDF, ePub
View: 7361
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Addressing base erosion and profit shifting (BEPS) is a key priority of
governments around the globe. ... It was agreed that addressing BEPS is critical
for countries and must be done in a timely manner, not least to prevent the
existing consensusbased international tax framework from ... Developing
countries and other ...

Addressing Base Erosion And Profit Shifting

Author: OECD
Publisher: OECD Publishing
ISBN: 9264192743
Size: 13.79 MB
Format: PDF, Kindle
View: 7392
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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
 ...

Preventing Treaty Abuse

Author: Daniel Blum
Publisher: Linde Verlag GmbH
ISBN: 3709408377
Size: 33.47 MB
Format: PDF, Docs
View: 414
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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 ...

Transfer Pricing And Developing Economies

Author: Joel Cooper
Publisher: World Bank Publications
ISBN: 1464809704
Size: 55.13 MB
Format: PDF, ePub, Mobi
View: 6106
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“Profit Shifting: Drivers of Transfer (Mis) Pricing and the Potential of
Countermeasures.” International Tax and Public Finance 22(3): ... “Base Erosion,
Profit Shifting and Developing Countries.” IMF Working Paper, WP/15/118. Ernst
& Young.