International Tax Policy

Author: Tsilly Dagan
Publisher: Cambridge University Press
ISBN: 1107112109
Size: 38.70 MB
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The conclusion of the BEPS project was celebrated as a success.107 The G-20
leaders recently reconfirmed the group's support of the project, indicating that it
still enjoys political support.108 And yet, skeptics doubt its success. Michael
Graetz recently offered the following evaluation: 102 OECD,Mandatory
Disclosure Rules, Action 12–2015 Final Report, OECD/G20 Base Erosion and
Profit Shifting Project (2015). OECD, Transfer Pricing Documentation and
Country-by-Country ...

Taxation In A Global Digital Economy

Author: Ina Kerschner
Publisher: Linde Verlag GmbH
ISBN: 3709409055
Size: 27.95 MB
Format: PDF
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OECD, Action 6–2015 Final Report (2015) p. 26. OECD, Action 6–2015 Final
Report (2015) p. 30. OECD, Action 6–2015 Final Report (2015) p. 36. OECD,
Action 6–2015 Final Report (2015) p. 42. OECD, Action 6–2015 Final Report (
2015) p. 51. OECD, Action 6–2015 Final Report (2015) p. 20. OECD, Developing
a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15–2015 Final
Report, OECD/G20 Base Erosion and Profit Shifting Project (Paris: OECD
Publishing, 2015).

Nicaragua

Author: International Monetary Fund. Western Hemisphere Dept.
Publisher: International Monetary Fund
ISBN: 1484305701
Size: 65.69 MB
Format: PDF, Docs
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BDO (2015), “Argentina, and the so-called “sixth method””, Transfer Pricing News
No 16, Feb. 6. CEPAL (2016), La Agenda 2030 para ... OECD Publishing, Paris.
OECD (2015a), Limiting Base Erosion Involving Interest Deductions and Other
Financial Payments, Action 4 - 2015 Final Report, OECD/G20 Base Erosion and
Profit Shifting Project, OECD Publishing, ... OECD (2015c), Explanatory
Statement, OECD/G20 BEPS Project, OECD Publishing, Paris.
CopyrightClearance ® Center ...

Peru

Author: International Monetary Fund. Western Hemisphere Dept.
Publisher: International Monetary Fund
ISBN: 1475571593
Size: 21.86 MB
Format: PDF, ePub
View: 5360
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OECD, Action Plan on Base Erosion and Profit Shifting (Paris: OECD, 2013),
available at: http://dx.doi.org/10.1787/9789264202719-en OECD, Transfer
Pricing Guidelines for Multinational Enterprises and Tax Administrations (Paris:
OECD, 2010) OECD, Aligning Transfer Pricing Outcomes with Value Creation,
Actions 8-10-2015 Final Reports, OECD/G20 Base Erosion and Profit Shifting
Project, (Paris: OECD, 2015) OECD, BEPS Action 10: Discussion Draft on the
Transfer Pricing ...

Preventing Treaty Abuse

Author: Daniel Blum
Publisher: Linde Verlag GmbH
ISBN: 3709408385
Size: 55.47 MB
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Base Erosion and Profit Shifting (BEPS) the Proposals to Revise the OECD
Model Convention, Series on International Tax Law (Vienna: Linde, 2016). OECD
, 'Explanatory Statement, OECD/G20 Base Erosion and Profit Shifting Project,
OECD', www.orcd.org/tax/bepsexplanatorystatement2015.pdf (Paris: OECD,
2015). OECD, Addressing the Tax Challenges of the Digital Economy, Action
12015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (Paris:
OECD Publishing ...

State Aid Law And Business Taxation

Author: Isabelle Richelle
Publisher: Springer
ISBN: 3662530554
Size: 60.34 MB
Format: PDF, Kindle
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OECD (2015d) Limiting base erosion involving interest deductions and other
financial payments, Action 4-2015 Final Report OECD (2015e) Neutralising the
effects of hybrid mismatch arrangements, Action 2-2015 Final Report OECD (
2015f) Explanatory statement, OECD/G20 base erosion and profit shifting project.
www. oecd.org/ctp/beps-explanatory-statement-2015.pdf. Accessed 29 Mar 2016
OECD (2016a) Transfer pricing guidelines for multinational enterprises and tax ...

A Global Analysis Of Tax Treaty Disputes

Author: Eduardo Baistrocchi
Publisher: Cambridge University Press
ISBN: 1108150381
Size: 74.19 MB
Format: PDF, ePub, Mobi
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The authors of the 1923 Report were four eminent economists: Prof. Bruins of
Commercial University, Rotterdam; Prof. Senator Einaudi of Turin University; Prof.
Seligman of Columbia University; and Sir Josiah Stamp of London University. 3
OECD/G20, Base Erosion and Profit Shifting Project: Explanatory Statement.
2015 Final Reports (Paris: OECD Publishing, 2015), p. 5, available at: www.oecd.
org/ctp/beps-explanatory-statement-2015.pdf. 4 See Volume 2, Chapter 15, ʻTax
.

Steuerrecht

Author: Dieter Birk
Publisher: C.F. Müller GmbH
ISBN: 3811468022
Size: 29.14 MB
Format: PDF, Mobi
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Weitere Anstöße kommen gegenwärtig von der OECD („Base Erosion and Profit
ShiftingBEPS“)62 und der EU (Anti Tax Advoidance Package – ATA-Paket)63.
Politische Ziele ... OECD (2015), Erläuterung, OECD/G20 Projekt
Gewinnverkürzung und Gewinnverlagerung, OECD. www.oecd.org/tax/beps-
explanatory-statement-2015.pdf. Die ausführlichen Abschlussberichte zu den 15
Aktionsplänen sind abrufbar unter: http://www. oecd.org/tax/beps-2015-final-
reports.htm. 63 Abrufbar ...

Limiting Base Erosion

Author: Erik Pinetz
Publisher: Linde Verlag GmbH
ISBN: 3709408822
Size: 73.80 MB
Format: PDF, ePub, Docs
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Schriftenreihe IStR Band 104 Erik Pinetz, Erich Schaffer. 1179 Action 4' (2015), p.
2. Final Report (OECD 2015), chapter 7, p. 57, c. 115–116. 1180 Deloitte, OECD
Tax Alert, 'BEPS action 4: Interest Deduction and other financial Payments' (2015
), p. 3, available at: ... OECD/G20, Explanatory Statement, Base Erosion and
Profit Shifting Project, Final Report (2015), Introduction, p. 10, c. 29. Chloe
Burnett, Bulletin for International Taxation (2015), p. 329. Yifan Yuan, 'Stopping
Base ...