Action plan on base erosion and profit s
β OECD
π Library
π
2013
π OECD Publishing
π English
β¦ LIBER β¦
π
Addressing base erosion and profit shifting
β Scribed by OECD
- Publisher
- OECD
- Year
- 2013
- Tongue
- English
- Leaves
- 91
- Category
- Library
β¬ Acquire This Volume
No coin nor oath required. For personal study only.
β¦ Synopsis
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 the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments Read more...
β¦ Table of Contents
Vsebuje tudi: 1. Introduction --
2. How big a problem is BEPS? An overview of the available data --
3. Global business models, competitiveness, corporate governance and taxation --
4. Key tax principles and opportunities for base erosion and profit shifting --
5. Addressing concerns related to base erosion and profit shifting --
Annex A. Data on corporate tax revenue as a percentage of GDP --
Annex B. A review of recent studies relating to BEPS --
Annex C. Examples of MNE's tax planning structures --
Annex D. Current and past OECD work related to base erosion and profit shifting.
β¦ Subjects
Taxation;Tax administration and procedure
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