Action plan on base erosion and profit shifting.
β Scribed by OECD
- Publisher
- OECD Publishing
- Year
- 2013
- Tongue
- English
- Leaves
- 44
- Category
- Library
No coin nor oath required. For personal study only.
β¦ Subjects
Double taxation;Taxation;Tax administration and procedure;Direkta skatter;SkattefoΜrvaltning
π SIMILAR VOLUMES
Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding
This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. The changes clarify the definition of intangibles and provide guidance for related parties; including transactions involving intangibles and t
This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the o
The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges. It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ring-fence the digital economy from the rest o
<span>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 β profit shifting and base erosion in the context of the 21</span><span><sup>st<