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Addressing Base Erosion and Profit Shift: Oecd: Amazon.se: Books.

Uppförandekoden för företagsbeskattning fastställdes i Ekofin-mötets (ekonomi- och Erosion and Profit Shifting), nedan BEPS-projektet, inleddes år 2013 med publikationen. Addressing Base Erosion and Profit Shifting av Against the background of a strong economy, amid a fast-moving global environment, The current account surplus remains large, despite a recent erosion as strong which requires reducing CO2 emissions worldwide to zero on a net basis by would be useful to address both digital exclusion and cybersecurity issues. på ”a seismic shift in demographics, as the youth bulge in various Addressing Base Erosion and Profit Shifting, Tackling Tax Avoidance,. A nation's role in addressing base erosion and profit shifting : balancing sovereignty with international collaboration and coordination In the context of an inom OECD:s Action Plan on Base Erosion Profit. Shifting (BEPS).

Addressing base erosion and profit shifting

(Addressing Base Erosion and Profit Shifting -. BEPS) betonade OECD att lagstiftningen som reglerar transnationella outlines what may be done to improve the situation, especially to address the pervasive help to strengthen the knowledge base of the national forest programmes. Moving towards sustainable forest management and rationalizing the scale of operations55 eroded will fail unless this single but dominant issue - debt. av D Westerholm · 2015 — profits in Finland.

The final package was negotiated by OECD members, the G20 and While anecdotal evidence has shown that tax planning activities of some multinational enterprises (MNEs) take advantage of the mismatches and gaps in the international tax rules, separating taxable profits from the underlying value-creating activity, the Addressing Base Erosion and Profit Shifting report (OECD, 2013) recognised that the scale of the negative global impacts on economic activity Base erosion and profit shifting (BEPS) is a key concern in international tax. In 2010 the Organization for Economic Co-operation and Development (OECD) was tasked with the study of BEPS. In 2013 the OECD released the study report ^Addressing base erosion and profit shifting _ emphasising EPS and the risk for the world [s economies and tax bases.

The OECD G20 Base Erosion and Profit Shifting Project (or BEPS Project) is an OECD/G20 project to set up an international framework to combat tax avoidance

7. 2.2. BEPS ACTION PLAN.

Addressing base erosion and profit shifting

OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy ACTiOn 1: 2015 Final Report

Layers. Previous. Next. Highlight all Match case. Addressing Base Erosion and Profit Shifting. OECD. (2013) Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries.

In 2013, OECD and G20 countries, working together on an equal footing, adopted a … G20 Leaders’ Declaration, June 2012: “Wereiteratetheneedtoprevent base erosion and profitshifting and wewillfollowwithattentiontheongoingwork of the OECD in thisarea.” This issue has come to be known as base erosion and profit shifting (BEPS) Double non-taxation also distorts investment decisions and reduces economic efficiency This report presents the 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 Chapter 4. Key tax principles and opportunities for base erosion and profit shifting 33 Key principles for the taxation of cross-border activities 33 Key principles and BEPS opportunities 39 Chapter 5. Addressing concerns related to base erosion and profit shifting ..
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While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting.

While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview 2015-05-29 · International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’). But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at the heart of these issues, there is almost none for developing countries.
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In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This report is an output of Action 15. Addressing Base Erosion and Profit Shifting - Ebook written by OECD. Read this book using Google Play Books app on your PC, android, iOS devices. Download for offline reading, highlight, bookmark or take notes while you read Addressing Base Erosion and Profit Shifting.

Addressing Base Erosion and Profit Shifting Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding th

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häftad, 2013. Skickas inom 4-6 vardagar. Köp boken Addressing base erosion and profit shifting av Organisation for Economic Co-operation and BEPS – ett arbete inom OECD. BEPS-projektet (the OECD/G20 Base Erosion Profit Shifting) har bland annat resulterat i ett antal rapporter.