Harmful Tax Practices 2017 Progress Report On Preferential Regimes
DOWNLOAD
Download Harmful Tax Practices 2017 Progress Report On Preferential Regimes PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Harmful Tax Practices 2017 Progress Report On Preferential Regimes book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Harmful Tax Practices 2017 Progress Report On Preferential Regimes
DOWNLOAD
Author : ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT.
language : en
Publisher:
Release Date : 2017-11-07
Harmful Tax Practices 2017 Progress Report On Preferential Regimes written by ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT. and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-07 with categories.
BEPS Action 5 is one of the four BEPS minimum standards that all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified. The results are reported as at October 2017. The report also contains guidance on preferential tax regimes, including timelines for amending regimes, how certain features of preferential regimes will be monitored, and guidance on the requirement that jurisdictions offering preferential regimes must require substantial activities to be undertaken in the regime.
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2017 Progress Report On Preferential Regimes Inclusive Framework On Beps Action 5
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-10-16
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2017 Progress Report On Preferential Regimes Inclusive Framework On Beps Action 5 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-16 with categories.
This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified.
Harmful Tax Practices
DOWNLOAD
Author : Oecd
language : en
Publisher:
Release Date : 2019-01-29
Harmful Tax Practices written by Oecd and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-29 with categories.
BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members' preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019. In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices.
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2018 Progress Report On Preferential Regimes Inclusive Framework On Beps Action 5
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-01-29
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2018 Progress Report On Preferential Regimes Inclusive Framework On Beps Action 5 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-29 with categories.
BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate ...
Harmful Tax Competition An Emerging Global Issue
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1998-05-19
Harmful Tax Competition An Emerging Global Issue written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-05-19 with categories.
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.
Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance Action 5 2015 Final Report
DOWNLOAD
Author : OCDE,
language : en
Publisher: OCDE
Release Date : 2015-10-12
Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance Action 5 2015 Final Report written by OCDE, and has been published by OCDE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-12 with Corporations categories.
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.
Oecd G20 Base Erosion And Profit Shifting Project Beps Project Explanatory Statement 2015 Final Reports
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2016-08-26
Oecd G20 Base Erosion And Profit Shifting Project Beps Project Explanatory Statement 2015 Final Reports written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-26 with categories.
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.
Action Plan On Base Erosion And Profit Shifting
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-07-19
Action Plan On Base Erosion And Profit Shifting written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-19 with categories.
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.
Inside The Eu Code Of Conduct Group
DOWNLOAD
Author : Martijn F. Nouwen
language : en
Publisher:
Release Date : 2021
Inside The Eu Code Of Conduct Group written by Martijn F. Nouwen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with Business enterprises categories.
This book analyses the functioning and effectiveness of the diplomatic EU Code of Conduct Group in tackling harmful tax competition in the European Union.
The Regulation Of Tax Competition
DOWNLOAD
Author : Chukwudumogu, Chidozie G.
language : en
Publisher: Edward Elgar Publishing
Release Date : 2021-12-10
The Regulation Of Tax Competition written by Chukwudumogu, Chidozie G. and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-12-10 with Law categories.
This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context.