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Author : OECD
Publisher : OECD Publishing
Page : 88 pages
File Size : 42,6 Mb
Release : 2013-02-12
Category : Electronic
ISBN : 9789264192744
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 : 53,7 Mb
Release : 2013-07-19
Category : Electronic
ISBN : 9789264202719
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 : 20 pages
File Size : 45,9 Mb
Release : 2016-08-26
Category : Electronic
ISBN : 9789264263437
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 : 100 pages
File Size : 43,9 Mb
Release : 2015-10-05
Category : Electronic
ISBN : 9789264241442
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 : 88 pages
File Size : 52,5 Mb
Release : 2013-02-26
Category : Electronic
ISBN : 9264192654
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 : 72 pages
File Size : 48,8 Mb
Release : 2015-10-05
Category : Electronic
ISBN : 9789264241152
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 : Collectif
Publisher : OECD
Page : 316 pages
File Size : 49,6 Mb
Release : 2018-05-29
Category : Business & Economics
ISBN : 9789264301764
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.
Author : OECD,Organisation for Economic Co-operation and Development
Publisher : Org. for Economic Cooperation & Development
Page : 186 pages
File Size : 55,6 Mb
Release : 2015-10-19
Category : Electronic
ISBN : 926424123X
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 : 288 pages
File Size : 53,5 Mb
Release : 2015-10-05
Category : Electronic
ISBN : 9789264241046
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 1.
Author : OECD
Publisher : OECD Publishing
Page : 116 pages
File Size : 52,7 Mb
Release : 2015-10-05
Category : Electronic
ISBN : 9789264241176
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 : 40,9 Mb
Release : 2015-10-20
Category : Electronic
ISBN : 926424137X
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 : OCDE,
Publisher : OCDE
Page : 80 pages
File Size : 44,7 Mb
Release : 2015-10-12
Category : Corporations
ISBN : 9264241183
Preferential regimes continue to be a key pressure area. Current concerns are primarily about preferential regimes which can be used for artificial profit shifting and about a lack of transparency in connection with certain rulings. The report sets out an agreed methodology to assess whether there is substantial activity. In the context of IP regimes such as patent boxes, agreement was reached on the nexus approach which uses expenditures as a proxy for substantial activity and ensures that taxpayers can only benefit from IP regimes where they engaged in research and development and incurred actual expenditures on such activities. The same principle can also be applied to other preferential regimes so that such regimes are found to require substantial activity where the taxpayer undertook the core income generating activities. In the area of transparency, a framework has been agreed for the compulsory spontaneous exchange of information on rulings that could give rise to BEPS concerns in the absence of such exchange. The results of the application of the existing factors applied by the FHTP, and the elaborated substantial activity and transparency factors, to a number of preferential regimes are included in this report.
Author : OECD
Publisher : OECD Publishing
Page : 82 pages
File Size : 42,9 Mb
Release : 2015-10-05
Category : Electronic
ISBN : 9789264241190
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 5.
Author : Moid, Sana,Dixit, Shailja
Publisher : IGI Global
Page : 245 pages
File Size : 49,9 Mb
Release : 2018-03-09
Category : Business & Economics
ISBN : 9781522537885
As business becomes more globalized and developed within the era of the internet, marketing activities are affected by evolving technologies. Challenges arise in addressing the issues of cross-policy and cross-border business in the digital age. Internet Taxation and E-Retailing Law in the Global Context provides emerging research on the methods and approaches to determine the appropriate tax policies for e-retailers within the global framework. While highlighting topics such as cross-border taxation, digital economy, and online management, this publication explores the developing avenues of online financial analysis and taxation. This book is an important resource for business leaders, financial managers, investors, consumers, researchers, and professionals seeking current research on the different issues surrounding online business and e-commerce from an international standpoint.
Author : Kerrie Sadiq,Adrian Sawyer,Bronwyn McCredie
Publisher : Unknown
Page : 356 pages
File Size : 50,9 Mb
Release : 2019
Category : Business & Economics
ISBN : 190620148X
In 2015 the OECD released its roadmap to address Base Erosion and Profit Shifting - the largest reform of international tax the world has seen in a century. This volume is a comprehensive stock-take of the BEPS implementation that looks beyond a mere checklist of action or non-action to explore the experiences of 18 different jurisdictions.