Harmful Tax Competition An Emerging Global Issue

Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Size: 17.32 MB
Format: PDF, Mobi
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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".

Taxation In A Global Digital Economy

Author: Ina Kerschner
Publisher: Linde Verlag GmbH
ISBN: 3709409055
Size: 27.13 MB
Format: PDF
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With regards to the available scope and to the implementation of BEPS Action 6
in the Multilateral Convention, which will be examined in a ... Tax Treaties, Action
15–2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (Paris:
OECD Publishing, 2015). ... OECD (2016), Explanatory Statement to the
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent
Base ...

Peru

Author: International Monetary Fund. Western Hemisphere Dept.
Publisher: International Monetary Fund
ISBN: 1475571593
Size: 39.46 MB
Format: PDF
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OECD, Addressing Base Erosion and Profit Shifting (Paris: OECD, 2013) OECD,
Explanatory Statement, OECD/G20 Base ... 8-10-2015 Final Reports, OECD/G20
Base Erosion and Profit Shifting Project, (Paris: OECD, 2015) OECD, BEPS ...

Preventing Treaty Abuse

Author: Daniel Blum
Publisher: Linde Verlag GmbH
ISBN: 3709408385
Size: 60.18 MB
Format: PDF, Mobi
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OECD, Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
, Action 62015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project,
p. ... 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).

Explanatory Statement

Author:
Publisher:
ISBN:
Size: 37.85 MB
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This is chiefly because there is an urgent need to restore the trust of ordinary people in the fairness of their tax systems, to level the playing field among businesses, and to provide governments with more efficient tools to ensure the ...

State Aid Law And Business Taxation

Author: Isabelle Richelle
Publisher: Springer
ISBN: 3662530554
Size: 12.35 MB
Format: PDF
View: 3215
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OECD (2015d) Limiting base erosion involving interest deductions and other
financial payments, Action 4-2015 Final Report ... 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. ... Linde,
Vienna Traversa E (2013) Interest deductibility and the BEPS action plan: nihil
novi sub sole?

A Global Analysis Of Tax Treaty Disputes

Author: Eduardo Baistrocchi
Publisher: Cambridge University Press
ISBN: 1108150381
Size: 31.51 MB
Format: PDF, ePub
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The G20/OECD BEPS Reports is located somewhere in between these two
alternative policy options. ... 3 OECD/G20, Base Erosion and Profit Shifting
Project: Explanatory Statement. 2015 Final Reports (Paris: OECD Publishing,
2015), p.

Limiting Base Erosion

Author: Erik Pinetz
Publisher: Linde Verlag GmbH
ISBN: 3709408822
Size: 63.63 MB
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115–116. 1180 Deloitte, OECD Tax Alert, 'BEPS action 4: Interest Deduction and
other financial Payments' (2015), p. ... OECD/G20, Explanatory Statement, Base
Erosion and Profit Shifting Project, Final Report (2015), Introduction, p. 10, c. 29.

International Corporate Governance

Author: Thomas Clarke
Publisher: Taylor & Francis
ISBN: 1317610555
Size: 71.21 MB
Format: PDF, ePub, Mobi
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OECD (1998a) Corporate Governance: Improving Competitiveness and Access
to Capital in Global Markets, A Report to the OECD by the Business Sector ...
OECD (2015a) OECD/G20 Base Erosion and Profit Shifting Project Explanatory
Statement, Final Reports, Paris: OECD, www.oecd.org/tax/beps-explanatory-
statement-2015.pdf OECD (2015b) G20 Finance Ministers Endorse Reforms to
the ...