Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2022 Peer Review Reports On The Exchange Of Information On Tax Rulings Inclusive Framework On Beps Action 5
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Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2022 Peer Review Reports On The Exchange Of Information On Tax Rulings Inclusive Framework On Beps Action 5
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2023-12-13
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2022 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 2023-12-13 with categories.
Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2020 Peer Review Reports On The Exchange Of Information On Tax Rulings Inclusive Framework On Beps Action 5
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2021-12-14
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2020 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 2021-12-14 with categories.
BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns.
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2021 Peer Review Reports On The Exchange Of Information On Tax Rulings Inclusive Framework On Beps Action 5
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2022-12-14
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2021 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 2022-12-14 with categories.
Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings.
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2019 Peer Review Reports On The Exchange Of Information On Tax Rulings Inclusive Framework On Beps Action 5
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2020-12-15
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2019 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 2020-12-15 with categories.
BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns.
Multilateral Cooperation In Tax Law
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Author : Martin Klokar
language : en
Publisher: Linde Verlag GmbH
Release Date : 2023-10-03
Multilateral Cooperation In Tax Law written by Martin Klokar and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-10-03 with Law categories.
An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bridge between the states’ demand for sovereignty and the problems caused by BEPS. In this regard, the OECD, the UN, and the EU play an important role in introducing international tax standards in an attempt to effectively address tax evasion and aggressive tax planning in many ways. The interaction and cooperation between different international, supranational (EU), and regional organizations is an ongoing process. In this context, the topic "Multilateral Cooperation in Tax Law" was selected as the general topic for the master’s theses of the part-time 2021–23 class of the postgraduate LL.M. programme in International Tax Law at WU (Vienna University of Economics and Business). This volume aims to develop academic insights, provide practical guidance, and enable an in-depth analysis of various aspects of this topic. The book is divided into four parts. The first part deals with a general overview of the understanding of multilateral cooperation, the background that led to the need for multilateral cooperation and the different stakeholders that play a relevant role in it. While the chapters included in the second part focus on the most important developments on an international level (OECD and UN), the chapters encompassed in the third part analyse the multilateral cooperation initiatives of the EU. Finally, the chapters included in part four deal with selected issues related to multilateral cooperation in tax law, including mutual assistance and exchange of information, dispute resolution mechanisms, and measures in digitalized businesses.
Tributa O Do Rendimento Das Empresas No Contexto Da Economia Digitalizada Uma An Lise Do Conceito De Cria O De Valor E Da Perspetiva De Regresso Tributa O Na Fonte
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Author : Marta Costa Santos
language : pt-BR
Publisher: Leya
Release Date : 2025-01-23
Tributa O Do Rendimento Das Empresas No Contexto Da Economia Digitalizada Uma An Lise Do Conceito De Cria O De Valor E Da Perspetiva De Regresso Tributa O Na Fonte written by Marta Costa Santos and has been published by Leya this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-01-23 with Law categories.
O presente estudo tem por objeto a análise da tributação das atividades digitais levadas a cabo pelas empresas (a título principal ou complementar) no contexto da atual economia digitalizada, que se baseia em ativos intangíveis, no uso maciço de dados, na utilização generalizada de modelos de negócios multifacetados, capturando valor das externalidades geradas pela participação dos utilizadores. Partindo das idiossincrasias daquela atividade económica e do seu contexto, em articulação com a dogmática do direito tributário, e tomando por referência as diversas propostas que a experiência comparada tem adotado e a doutrina tem formulado, a Autora aponta soluções para a tributação do rendimento da atividade digitalizada, à luz dos princípios fundamentais da capacidade contributiva e da justa repartição dos encargos públicos, em profunda articulação com o princípio do benefício.
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2018 Peer Review Reports On The Exchange Of Information On Tax Rulings Inclusive Framework On Beps Action 5
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-12-23
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2018 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 2019-12-23 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 is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 135 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework.
Oecd G20 Base Erosion And Profit Shifting Project Neutralising The Effects Of Hybrid Mismatch Arrangements Action 2 2015 Final Report
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2015-10-05
Oecd G20 Base Erosion And Profit Shifting Project Neutralising The Effects Of Hybrid Mismatch Arrangements Action 2 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 2.
Harmful Tax Practices 2020 Peer Review Reports On The Exchange Of Information On Tax Rulings
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Author : Oecd
language : en
Publisher:
Release Date : 2021-12-14
Harmful Tax Practices 2020 Peer Review Reports On The Exchange Of Information On Tax Rulings 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 2021-12-14 with categories.
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
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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.