Book Description
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author : OECD
Publisher : OECD Publishing
Page : 91 pages
File Size : 23,35 MB
Release : 2013-02-12
Category :
ISBN : 9264192743
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author : OECD
Publisher : OECD Publishing
Page : 44 pages
File Size : 36,70 MB
Release : 2013-07-19
Category :
ISBN : 9264202714
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.
Author : OECD
Publisher : OECD Publishing
Page : 24 pages
File Size : 34,16 MB
Release : 2016-08-26
Category :
ISBN : 9264263438
Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
Author : OECD
Publisher : OECD Publishing
Page : 202 pages
File Size : 23,45 MB
Release : 2014-09-16
Category :
ISBN : 9264218785
This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
Author : OECD
Publisher : OECD Publishing
Page : 120 pages
File Size : 38,13 MB
Release : 2015-10-05
Category :
ISBN : 9264241175
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 4.
Author : Oecd
Publisher : Org. for Economic Cooperation & Development
Page : 100 pages
File Size : 36,64 MB
Release : 2015-10-20
Category :
ISBN : 9789264241374
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 12.
Author : OECD
Publisher : OECD Publishing
Page : 75 pages
File Size : 27,16 MB
Release : 2015-10-05
Category :
ISBN : 9264241159
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 3.
Author : OECD
Publisher : OECD Publishing
Page : 88 pages
File Size : 41,11 MB
Release : 2013-02-26
Category :
ISBN : 9789264192652
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author : OECD
Publisher : Org. for Economic Cooperation & Development
Page : 186 pages
File Size : 25,63 MB
Release : 2015-10-19
Category :
ISBN : 9789264241237
The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.
Author : OECD
Publisher : OECD Publishing
Page : 82 pages
File Size : 13,28 MB
Release : 1998-05-19
Category :
ISBN : 9264162941
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.