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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
Corporate Income Taxes under Pressure
Language: en
Pages: 388

Corporate Income Taxes under Pressure

Authors: Ruud A. de Mooij
Categories: Business & Economics
Type: BOOK - Published: 2021-02-26 - Publisher: International Monetary Fund

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The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d
Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle
Language: en
Pages: 249

Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle

Authors: Eva Escribano
Categories: Law
Type: BOOK - Published: 2019-05-10 - Publisher: Kluwer Law International B.V.

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Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability
Corporate Profit Shifting
Language: en
Pages: 0

Corporate Profit Shifting

Authors: Dorian L. Peters
Categories: Corporations, American
Type: BOOK - Published: 2015 - Publisher: Nova Science Publishers

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Congress and the Obama Administration have expressed interest in addressing multinational corporations' ability to shift profits into low- and no-tax countries
Action Plan on Base Erosion and Profit Shifting
Language: en
Pages: 44

Action Plan on Base Erosion and Profit Shifting

Authors: OECD
Categories:
Type: BOOK - Published: 2013-07-19 - Publisher: OECD Publishing

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This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion an