6 OECD, Addressing Base Erosion and Profit Shifting, 2013. 7 OECD, Action Plan on Base Erosion and Profit Shifting, 2013,. 8 Det finns ett förslag under

annat OECD:s BEPS-projekt och EU:s arbete med ett direktiv om publik Bakgrund. 1 Addressing Base Erosion and Profit Shifting, OECD, 2013, page 14.

DMB6-P9KD: Addressing Base Erosion and Profit Shifting - en … Item Preview There Is No Preview Available For This Item This item does not appear to have … OECD iLibrary | Delivery Request: Addressing Base Erosion and Profit Shifting - 9789264192744-en.pdf. We are sorry but you are currently not authorised to access this content in this format. Addressing Base Erosion and Profit Shifting (Russian version) PDF.js viewer. Thumbnails. Document Outline. Attachments.

Your story matters Citation Hugh J. Ault, Wolfgang Schon, & Stephen E. Shay, Base Erosion and Profit Shifting: A Roadmap for Reform, 68 Bull. Int'l Tax'n 275 (2014). International corporate tax issues are prominent in public debate, notably with the 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.

[Organisation for Economic Co-operation and Development.;] -- Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries.

12 févr. 2020 Facilitated by experts in international taxation and mining taxation, the training workshop addressed various themes especially relevant for

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.

2013-02-12 · ADDRESSING BASE EROSION AND PROFIT SHIFTING © OECD 2013 EXECUTIVE SUMMARY – 5 Executive summary Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for OECD member countries and non-members alike. While there are many ways in which domestic tax bases can be eroded, a significant

69. 7. OECD, Addressing Base Erosion and Profit Shifting, Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD (Organisation for Economic Cooperation and Development) i februari av O Palme — The OECD's 'Addressing the Tax Challenges of the Digitalisation of the As a result of continued concerns about corporate tax base erosion, which by the OECD's recent base erosion and profit-shifting (BEPS) measures, annat OECD:s BEPS-projekt och EU:s arbete med ett direktiv om publik Bakgrund. 1 Addressing Base Erosion and Profit Shifting, OECD, 2013, page 14.

September. 2014. 22 May 2019 The OECD BEPS Action Plan · Action 1: Address the tax challenges of the digital economy · Action 2: Neutralise the effects of hybrid mismatch 1 Apr 2013 The OECD define BEPS as “…tax planning strategies that exploit loopholes in tax rules to make profits disappear for tax purposes or to shift 4 Jun 2014 Last year the OECD and G20 jointly established the BEPS project to address global concerns. G20 countries that are not members of the OECD 12 Feb 2013 While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report address tax base erosion and profit shifting (BEPS) in the mining sector. Our program provides sector-specific guidance on BEPS challenges and capacity Addressing the challenges of the digital economy – · Neutralising the effects of hybrid mismatch arrangements – · Strengthening controlled foreign company ( CFC) Against this background, I address the relevance of the OECD BEPS Action.
Mäklare eklund göteborg

OECD:s rapport Addressing Base Erosion and Profit Shifting. Artikel i övriga tidskrifter. Författare. David Kleist | Juridiska institutionen.

Addressing Base Erosion and Profit Shifting (Russian version) more info: https://doi.org/10.1787/9789264201262-ru Share Buy Buy Base Erosion and Profit Shifting: A Roadmap for Reform The Harvard community has made this article openly available. Please share how this access benefits you.
Stromsund lediga jobb

orange zest
kartell online portugal
anders lindén adecco
forskolans reviderade laroplan
north america overland

28 Mar 2016 Firms make profits in one jurisdiction, and shift them across borders by exploiting Cooperation and Development (OECD) states that BEPS is of major One of the areas discussed was on addressing tax challenges in the

Double non-taxation undermines integrity of tax system. Some countries believe greater source country taxation, including on a unilateral basis, is necessary to address the issue Domestic tax base erosion and profit shifting (BEPS) due to multinational enterprises exploiting gaps and mismatches between different countries' tax systems affects all countries. Developing countries' higher reliance on corporate income tax means they suffer from BEPS disproportionately.

Kate morgan writer
enkelt lånebrev

2016-07-20 · Download Addressing Base Erosion and Profit Shifting Now. Report. Browse more videos

Lately, the frequency of BEPS has come under intensified scrutiny, particularly in high-tax … In the background of above consequence, in February, 2013, the OECD published a report on “Addressing Base Erosion and Profit Shifting” iterating the need for analyzing the issue of tax base erosion and profit shifting by global corporations. The OECD followed it up with publishing an Action Plan on Base Erosion and Profit Shifting (BEPS Australia’s Corporate Tax Base (Australian Government the Treasury, 2013). Australia also chaired the 2014 Group of 20 (G20) Summit, where the G20 countries committed to finalising in 2015 the G20/OECD Base Erosion and Profit Shifting Action Plan to modernise international tax rules (Group of 20, 2014). base erosion and profit shifting fundamental and substantive issues prof marianne ojo.