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The Meaning Of Avoidance And Aggressive Tax Planning And The Beps Initiative

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Addressing Base Erosion and Profit Shifting

Addressing Base Erosion and Profit Shifting
Author :
Publisher : OECD Publishing
Total Pages : 91
Release :
ISBN-10 : 9789264192744
ISBN-13 : 9264192743
Rating : 4/5 (44 Downloads)
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Book Synopsis Addressing Base Erosion and Profit Shifting by : OECD

Download or read book Addressing Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-02-12 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


Addressing Base Erosion and Profit Shifting Related Books

Addressing Base Erosion and Profit Shifting
Language: en
Pages: 91

Addressing Base Erosion and Profit Shifting

Authors: OECD
Categories:
Type: BOOK - Published: 2013-02-12 - Publisher: OECD Publishing

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This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl
GAARs - a Key Element of Tax Systems in the Post-BEPS Tax World
Language: en
Pages: 840

GAARs - a Key Element of Tax Systems in the Post-BEPS Tax World

Authors: Michael Lang
Categories:
Type: BOOK - Published: 2016 - Publisher:

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General anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades. In a post-BEPS tax world, with nationa
Tax Avoidance Revisited in the EU BEPS Context
Language: en
Pages: 832

Tax Avoidance Revisited in the EU BEPS Context

Authors: Ana Paula Dourado
Categories: International business enterprises
Type: BOOK - Published: 2017 - Publisher:

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Présentation de l'éditeur : "This book discusses the legal meaning of tax avoidance and aggressive tax planning in 23 EU and non-EU jurisdictions and analyses
Study into the Role of Tax Intermediaries
Language: en
Pages: 92

Study into the Role of Tax Intermediaries

Authors: OECD
Categories:
Type: BOOK - Published: 2008-03-10 - Publisher: OECD Publishing

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This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisat
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
Language: en
Pages: 45

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots

Authors: Sebastian Beer
Categories: Business & Economics
Type: BOOK - Published: 2018-07-23 - Publisher: International Monetary Fund

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This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels o