Harmful Tax Competition An Emerging Global Issue

Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Size: 32.91 MB
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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".

Oecd G20 Base Erosion And Profit Shifting Project Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance

Author: OECD
Publisher: OECD Publishing
ISBN: 9264218971
Size: 39.30 MB
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OECD. Notes 1. See Chapter 5 of the BEPS Report - Addressing concerns
related to base erosion and profit shifting, p. ... BEPS Action Plan - Counter
harmful tax practices more effectively, taking into account transparency and
substance, p.

Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2017 Progress Report On Preferential Regimes Inclusive Framework On Beps Action 5

Author: OECD
Publisher: OECD Publishing
ISBN: 9264283951
Size: 46.85 MB
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Under the BEPS Project, the FHTP revamped its work, reviewing preferential
regimes of all OECD and G20 members, with ... The report on Countering
Harmful Tax Practices More Effectively, Taking into Account Transparency and
Substance, ...

Taxation In A Global Digital Economy

Author: Ina Kerschner
Publisher: Linde Verlag GmbH
ISBN: 3709409047
Size: 58.83 MB
Format: PDF, Mobi
View: 3635
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34 OECD, Countering Harmful Tax Practices More Effectively, Taking into
Account Transparency and Substance, Action 5: 2015 Final Report, OECD/G20
Base Erosion and Profit Shifting Project (Paris: OECD Publishing, 2015) p. 9. 35
OECD ...

Global Trends In Vat Gst And Direct Taxation

Author: Sebastian Pfeiffer
Publisher: Linde Verlag GmbH
ISBN: 3709406897
Size: 70.72 MB
Format: PDF
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2013. 406 OECD, Countering Harmful Tax Practices More Effectively, Taking into
Account Transparency and Substance, OECD/G20 Base Erosion and Profit
Shifting Project, OECD Publishing 2014, p. 28. 407 OECD, Countering Harmful
Tax ...

Tiley S Revenue Law

Author: Glen Loutzenhiser
Publisher: Bloomsbury Publishing
ISBN: 1509911464
Size: 14.81 MB
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The 1998 OECD harmful tax competition report remains well worth reading, for
one because it clearly demonstrates that political concerns ... issues has shifted
and intensified in recent years with the G20/OECD Base Erosion and Profit
Shifting (BEPS) project, discussed next in §69.11, and in particular with the work
on BEPS Action 5 'Countering Harmful Tax Practices More Effectively, Taking into
Account Transparency and Substance'.171 Action 5 builds upon the early and
more ...

Advanced Issues In International And European Tax Law

Author: Christiana HJI Panayi
Publisher: Bloomsbury Publishing
ISBN: 1849469547
Size: 24.94 MB
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191 OECD, Countering Harmful Tax Practices More Effectively, Taking into
Account Transparency and Substance, OECD/G20 Base Erosion and Profit
Shifting Project (OECD Publishing, 2014) (henceforth, Harmful Tax Practices
Discussion ...

Tax Incentives For The Creative Industries

Author: Sigrid Hemels
Publisher: Springer
ISBN: 9812878327
Size: 52.88 MB
Format: PDF, ePub
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Base. Erosion. and. Profit. Shifting. 2.1. The. OECD/G20. Initiatives. The creative
industry might not have been at the center of attention in ... “BEPS project”)
promulgated a set of recommendations to adapt national tax systems so as to
avoid double non-taxation and to ... The BEPS Action 5 report “Countering
Harmful Tax Practices More Effectively, Taking into Account Transparency and
Substance” puts particular emphasis on the taxation of intangibles, such as
patents and copyrights.

Economic Impacts Of Intellectual Property Conditioned Government Incentives

Author: Dan Prud’homme
Publisher: Springer
ISBN: 9811011192
Size: 33.86 MB
Format: PDF, ePub, Docs
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China should appreciate that IP holding regimes that comply with the new OECD
Action 5 substance standards have been recognized by the ... avoidance of
permanent establishment status, action 7— 2015 final report, OECD/G20 base
erosion and profit shifting project. ... OECD (2015b) Countering harmful tax
practices more effectively, taking into account transparency and substance,
action 5—2015 ...