Related Books

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
OECD/G20 Base Erosion and Profit Shifting Project Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 3) Inclusive Framework on BEPS: Action 13
Language: en
Pages: 450
Authors: OECD
Categories:
Type: BOOK - Published: 2020-10-17 - Publisher: OECD Publishing

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The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows th
OECD/G20 Base Erosion and Profit Shifting Project Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 1) Inclusive Framework on BEPS: Action 13
Language: en
Pages: 756
Authors: OECD
Categories:
Type: BOOK - Published: 2018-05-23 - Publisher: OECD Publishing

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Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Gro
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
The Oxford Handbook of International Tax Law
Language: en
Pages: 1185
Authors: Florian Haase
Categories: Law
Type: BOOK - Published: 2023-09-22 - Publisher: Oxford University Press

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International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the netw