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Köp Addressing Base Erosion and Profit Shifting (Russian version) av Oecd på Bokus.com. The OECD began work on their BEPS project to address concerns that current principles of national and international taxation were failing to keep pace with the 24 Jul 2017 The BEPS action items address the main methods of achieving profit shifting, including Action 4 (excessive interest deductions in high-tax Addressing Base Erosion and Profit Shifting. Autores: Heather Self; Localización: British Tax Review, ISSN-e 0007-1870, Nº. 2, 2013, págs. 117-122; Idioma: International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting ('BEPS'). 24 May 2017 Questions remain regarding how to properly address BEPS and create a universally fair system for economies and corporations of all sizes. 10 Sep 2013 'Addressing Base. Erosion and.

Addressing base erosion and profit shifting

Alltid bra Pris: 249 kr. häftad, 2013. Skickas inom 4-6 vardagar. Köp boken Addressing base erosion and profit shifting av Organisation for Economic Co-operation and BEPS – ett arbete inom OECD. BEPS-projektet (the OECD/G20 Base Erosion Profit Shifting) har bland annat resulterat i ett antal rapporter. Här kan du läsa om This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of av F Ytterberg · 2014 — 4 OECD publicerade därför i februari 2013 rapportern Addressing Base Erosion and Profit Shifting, som redogjorde för de existerande problemen Addressing Base Erosion and Profit Shift: Oecd: Amazon.se: Books. I denna artikel redovisas för det som OECD konstaterade i sin rapport Addressing Base Erosion and Profit Shifting (avsnitt 2)3 och de arbetsflöden som OECD om Base Erosion and Profit Shifting (BEPS) som ska göra det möjligt att hindra multinationella bolag från skatteplanering som leder till urholkning av skatte-.

Base erosion and profit shifting (BEPS) is a key concern in international tax. In 2010 the Organization for Economic Co-operation and Development (OECD) was tasked with the study of BEPS. In 2013 the OECD released the study report ^Addressing base erosion and profit shifting _ emphasising EPS and the risk for the world [s economies and tax bases.

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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.

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Erosion and Profit Shifting”, highlighting data that seem to Officially launched in early 2013, the Base Erosion and Profit Shifting (BEPS) initiative has BEPS Action 1: Address the tax challenges of the digital economy.

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 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 that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create.
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While there are many ways in which domestic tax bases can be eroded, a 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 This issue has come to be known as base erosion and profit shifting (BEPS) Double non-taxation also distorts investment decisions and reduces economic efficiency.

While there are many ways in which domestic tax bases can be eroded, a significant source 2016-07-20 UDZ7-LNHH: Addressing Base Erosion and Profit Shifting | OEC… Item Preview There Is No Preview Available For This Item This item does not appear to have … Addressing the challenges of the digital economy For more detail on the plans to address base erosion and profit shifting, read the OECD’s full BEPS action plan. Contact us. For additional information on our profitability improvement services, Addressing Base Erosion and Profit Shifting .
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OECD:s rapport Addressing Base Erosion and Profit Shifting

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117-122; Idioma: International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting ('BEPS'). 24 May 2017 Questions remain regarding how to properly address BEPS and create a universally fair system for economies and corporations of all sizes. 10 Sep 2013 'Addressing Base. Erosion and. Profit Shifting'.

Attachments. Layers. Previous. Next. Highlight all Match case. Addressing Base Erosion and Profit Shifting. OECD.