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Corporate Taxation, Group Debt Funding and Base Erosion
Language: en
Pages: 386
Authors: Gianluigi Bizioli
Categories: Law
Type: BOOK - Published: 2020-02-07 - Publisher: Kluwer Law International B.V.

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The EU’s Anti-Tax Avoidance Directive (ATAD), implemented in January 2019, confronts Member States with complex challenges, particularly via the introduction
Addressing Base Erosion and Profit Shifting
Language: en
Pages: 91
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
Transfer Pricing Aspects of Intra-Group Financing
Language: en
Pages: 338
Authors: Raffaele Petruzzi
Categories: Law
Type: BOOK - Published: 2013-10-20 - Publisher: Kluwer Law International B.V.

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For corporate managers, maximization of the profits and the market value of the firm is a prime objective. The logical working out of this principle in multinat
Profit Shifting and Tax Base Erosion
Language: en
Pages: 227
Authors: Danuše Nerudová
Categories: Business & Economics
Type: BOOK - Published: 2021-07-14 - Publisher: Springer Nature

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This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Fi
Action Plan on Base Erosion and Profit Shifting
Language: en
Pages: 44
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