Profit Shifting And Tax Base Erosion
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Addressing Base Erosion And Profit Shifting
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-02-12
Addressing 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 2013-02-12 with categories.
This report presents 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 impact on corporate tax matters.
Action Plan On Base Erosion And Profit Shifting
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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.
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.
Base Erosion Profit Shifting And Developing Countries
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Author : Ernesto Crivelli
language : en
Publisher: International Monetary Fund
Release Date : 2015-05-29
Base Erosion Profit Shifting And Developing Countries written by Ernesto Crivelli 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 2015-05-29 with Business & Economics categories.
International corporate tax issues are now prominent in public debate, most notably with the current 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. This paper uses panel data for 173 countries over 33 years to explore the magnitude and nature of international fiscal externalities, with a particular focus on developing countries and applying a new method enabling a distinguishing between spillover effects through real investment decisions and through avoidance techniques—and quantification of the revenue impact of the latter. The results suggest that spillover effects on the tax base are substantially larger in developing countries than in advanced, and that they imply a likely loss of revenue from BEPS that is both substantially larger for them.
Profit Shifting And Tax Base Erosion
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Author : Danuše Nerudová
language : en
Publisher:
Release Date : 2021
Profit Shifting And Tax Base Erosion written by Danuše Nerudová and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with 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.
Base Erosion And Profit Shifting A Global Tax Challenge And Road Ahead
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Author : Vivek Shukla
language : en
Publisher:
Release Date : 2020-06-20
Base Erosion And Profit Shifting A Global Tax Challenge And Road Ahead written by Vivek Shukla and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-06-20 with categories.
Corporate Tax Base Erosion And Profit Shifting Beps
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Author : Mark P. Keightley
language : en
Publisher:
Release Date : 2018*
Corporate Tax Base Erosion And Profit Shifting Beps written by Mark P. Keightley and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018* with Corporations, American categories.
Oecd G20 Base Erosion And Profit Shifting Project Tax Challenges Arising From Digitalisation Report On Pillar Two Blueprint Inclusive Framework On Beps
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2020-10-14
Oecd G20 Base Erosion And Profit Shifting Project Tax Challenges Arising From Digitalisation Report On Pillar Two Blueprint Inclusive Framework On Beps 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 2020-10-14 with categories.
The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. This report explores options and issues in connection with the design of a global minimum tax that would address remaining BEPS issues.
Oecd G20 Base Erosion And Profit Shifting Project Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance
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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.
Oecd G20 Base Erosion And Profit Shifting Project Mandatory Disclosure Rules Action 12 2015 Final Report
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Author : Oecd
language : en
Publisher: Org. for Economic Cooperation & Development
Release Date : 2015-10-20
Oecd G20 Base Erosion And Profit Shifting Project Mandatory Disclosure Rules Action 12 2015 Final Report written by Oecd and has been published by Org. for Economic Cooperation & Development this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-20 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 12.