Oecd G20 Base Erosion And Profit Shifting Project Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance Action 5 2015 Final Report
DOWNLOAD
Download Oecd G20 Base Erosion And Profit Shifting Project Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance Action 5 2015 Final Report PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Oecd G20 Base Erosion And Profit Shifting Project Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance Action 5 2015 Final Report 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
Oecd G20 Base Erosion And Profit Shifting Project Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance Action 5 2015 Final Report
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2015-10-05
Oecd G20 Base Erosion And Profit Shifting Project Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance Action 5 2015 Final Report 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 2015-10-05 with categories.
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.
Oecd G20 Base Erosion And Profit Shifting Project Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2014-09-16
Oecd G20 Base Erosion And Profit Shifting Project Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance 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 2014-09-16 with categories.
This report on preferential tax regimes sets out the progress made to date in the context of the OECD/G20 Base Erosion and Profit Shifting Project.
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.
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.
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices Peer Review Reports On The Exchange Of Information On Tax Rulings Inclusive Framework On Beps Action 5
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-12-04
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices Peer Review Reports On The Exchange Of Information On Tax Rulings 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 2017-12-04 with categories.
This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard.
Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance
DOWNLOAD
Author : Oecd
language : en
Publisher: OCDE
Release Date : 2014-09-16
Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance written by Oecd and has been published by OCDE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-16 with Business & Economics categories.
Preferential regimes continue to be a key pressure area in international taxation. The OECD's 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and transparency. This is an interim report that sets out the progress made to date.
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.
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2017 Peer Review Reports On The Exchange Of Information On Tax Rulings Inclusive Framework On Beps Action 5
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2018-12-13
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2017 Peer Review Reports On The Exchange Of Information On Tax Rulings 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 2018-12-13 with categories.
This report reflects the outcome of the second annual peer review of the implementation of the Action 5 minimum standard and covers 92 jurisdictions. It assesses implementation for the 1 January 2017 – 31 December 2017 period.
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.
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.