Oecd G20 Base Erosion And Profit Shifting Project Country By Country Reporting Compilation Of Peer Review Reports Phase 1 Inclusive Framework On Beps Action 13
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Oecd G20 Base Erosion And Profit Shifting Project Country By Country Reporting Compilation Of Peer Review Reports Phase 1 Inclusive Framework On Beps Action 13
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2018-05-23
Oecd G20 Base Erosion And Profit Shifting Project Country By Country Reporting Compilation Of Peer Review Reports Phase 1 Inclusive Framework On Beps Action 13 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 2018-05-23 with categories.
Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This ...
Oecd G20 Base Erosion And Profit Shifting Project Country By Country Reporting Compilation Of Peer Review Reports Phase 3 Inclusive Framework On Beps Action 13
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2020-10-17
Oecd G20 Base Erosion And Profit Shifting Project Country By Country Reporting Compilation Of Peer Review Reports Phase 3 Inclusive Framework On Beps Action 13 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 2020-10-17 with categories.
The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This third annual peer review report reflects the outcome of the third review which considered all aspects of implementation. It contains the review of 131 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
Oecd G20 Base Erosion And Profit Shifting Project Country By Country Reporting Compilation Of Peer Review Reports Phase 2 Inclusive Framework On Beps Action 13
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-09-03
Oecd G20 Base Erosion And Profit Shifting Project Country By Country Reporting Compilation Of Peer Review Reports Phase 2 Inclusive Framework On Beps Action 13 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 2019-09-03 with categories.
The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This second annual peer review report reflects the outcome of the second review which considered all aspects of implementation. It contains the review of 116 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
Geopolitical Risks In Financial Reporting And Transfer Pricing
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Author : Anatol Melega
language : en
Publisher: Springer Nature
Release Date : 2025-03-04
Geopolitical Risks In Financial Reporting And Transfer Pricing written by Anatol Melega and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-03-04 with Business & Economics categories.
This book explores the impact of geopolitical changes on financial reporting, transfer pricing, and foreign investment flows. It focuses on how geopolitical instability affects companies in emerging and developing economies, highlighting shifts in international reporting and risk management. The main objectives are to analyze transformations in the internationalization of business, assess the impact of accounting information on investment attraction, and evaluate tax policies. In the context of a changing geopolitical environment and the rise of economic multipolarity, particularly with a focus on BRICS economies, the book addresses the strategic adaptations needed in financial reporting and compliance. Offering an in-depth perspective on the complexity and interconnectedness of today's risks, this book is an essential guide for scholars and financial professionals navigating the global economic landscape.
The Oxford Handbook Of International Tax Law
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Author : Florian Haase
language : en
Publisher: Oxford University Press
Release Date : 2023-10-13
The Oxford Handbook Of International Tax Law written by Florian Haase and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-10-13 with Law categories.
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Profit Shifting And Tax Base Erosion
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Author : Danuše Nerudová
language : en
Publisher: Springer Nature
Release Date : 2021-07-14
Profit Shifting And Tax Base Erosion written by Danuše Nerudová and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-07-14 with Business & Economics categories.
This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand – profit shifting and base erosion in the context of the 21st century. In turn, the book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage.
International Corporate Reporting
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Author : Pauline Weetman
language : en
Publisher: Routledge
Release Date : 2020-02-19
International Corporate Reporting written by Pauline Weetman and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-19 with Business & Economics categories.
This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.
Oecd Economic Surveys Australia 2018
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2018-12-10
Oecd Economic Surveys Australia 2018 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 2018-12-10 with categories.
Australia's long span of positive output growth continues, demonstrating the economy's resilience. In the absence of negative shocks, policy rates should start to rise soon, as wage growth and price-inflation pick up. Fiscal discipline will nevertheless still be required to bring balances to ...
Panama
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Author : International Monetary Fund. Western Hemisphere Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2019-01-17
Panama written by International Monetary Fund. Western Hemisphere Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-17 with Business & Economics categories.
This Selected Issues paper argues that Panama’s prospects for maintaining buoyant growth critically depends on continued productivity growth underpinned by comprehensive reforms focused on improving education quality, attracting talent, and continuing to enhance the investment climate. Panama experienced both episodes of growth convergence and divergence over the past several decades. Following a stellar performance in recent decades, Panama’s prospects of maintaining high growth rates and moving toward the club of high-income economies critically depends on continued productivity gains. Panama’s economy embarked on a path of rapid growth since the political stabilization in the 1990s, which has brought it closer to moving from the middle to the high-income bracket. However, maintaining high growth rates may prove increasingly challenging, particularly for countries at Panama’s current level of income. Policies that focus on improving education quality, attracting foreign talent toward knowledge-based sectors of the economy, and strengthening the investment environment are likely to be essential for sustaining productivity growth.
Coherence And Divergence In Services Trade Law
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Author : Rhea Tamara Hoffmann
language : en
Publisher: Springer Nature
Release Date : 2020-07-23
Coherence And Divergence In Services Trade Law written by Rhea Tamara Hoffmann and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-07-23 with Law categories.
This book addresses topical questions concerning the legal framework of trade in services, and assesses how these issues are dealt with in GATS and in selected preferential trade agreements. In addition, the chapters discuss whether the differences and similarities (if any) are evidence of greater coherence or greater divergence. The book combines the individual analyses to provide a more comprehensive picture of the current law on services trade liberalisation.A quarter of a century after the conclusion of the General Agreement on Trade and Services (GATS), international law on trade in services is still in a state of flux: on the one hand, countries increasingly conclude bilateral and regional trade agreements with sections on trade in services that aim at a further liberalisation of services trade. On the other, the GATS structure remains the dominant model and serves as the basis for many preferential trade agreements. In addition, new aspects such as electronic commerce, data protection and taxation are now emerging, while issues that had already manifested in the mid-1990s such as financial services regulation, labour mobility, and telecommunications continue to be problematic. Usually, the debates focus on the question of whether preferential trade agreements serve as a stepping-stone or stumbling block for trade liberalisation at the multilateral level. However, it can be assumed that rules on trade in services in preferential trade agreements will coexist with the global GATS regime for the foreseeable future. This raises the question of whether we’re currently witnessing a drive towards greater coherence or more divergence in agreements on trade in services.