Preventing Treaty Abuse

Author: Daniel Blum
Publisher: Linde Verlag GmbH
ISBN: 3709408377
Size: 29.93 MB
Format: PDF
View: 7640
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Addressing Tax Challenges of the Digital Economy The digital economy is a
challenge that cannot be avoided by any country in this global ... 20 OECD, '
Explanatory Statement, OECD/G20 Base Erosion and Profit Shifting Project,
OECD', ...

Taxation In A Global Digital Economy

Author: Ina Kerschner
Publisher: Linde Verlag GmbH
ISBN: 3709409047
Size: 54.69 MB
Format: PDF, ePub
View: 5193
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The Digital Economy Circumventing the Existing Tax Rules The mass adoption of
digital services by consumers, enterprises, ... a big challenge for governments
and policy makers to impose taxes.1 For the latter, the digital economy
represents an ... led by the OECD and the G20 countries have developed an
ambitious and comprehensive plan on addressing BEPS called the BEPS Report
. ... 4 OECD, Explanatory Statement, OECD/G20 Base Erosion and Profit Shifting
Project (2015) p.

Addressing Base Erosion And Profit Shifting

Author: OECD
Publisher: OECD Publishing
ISBN: 9264192743
Size: 59.10 MB
Format: PDF, ePub, Mobi
View: 4436
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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 ...

Harmful Tax Competition An Emerging Global Issue

Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Size: 49.55 MB
Format: PDF, Kindle
View: 2746
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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".

International Taxation And The Extractive Industries

Author: Philip Daniel
Publisher: Routledge
ISBN: 1317330137
Size: 78.20 MB
Format: PDF, ePub, Mobi
View: 6789
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This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular focus on developing and emerging economies.

The Challenge Of The Digital Economy

Author: Francesco Boccia
Publisher: Springer
ISBN: 3319436902
Size: 60.94 MB
Format: PDF, ePub
View: 4226
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This volume presents contributions that analyse the extraordinary impact of digital technology on business, services, and the production of value in many sectors of the economy.