Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (Korean version)

Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (Korean version) PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264237151
Category :
Languages : ko
Pages : 59

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Book Description

Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (Korean version)

Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (Korean version) PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264237151
Category :
Languages : ko
Pages : 59

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Book Description


Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (Chinese version)

Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (Chinese version) PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264237879
Category :
Languages : zh-CN
Pages : 51

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Developing a Multilateral Instrument to Modify Bilateral Tax Treaties

Developing a Multilateral Instrument to Modify Bilateral Tax Treaties PDF Author: Organisation for Economic Co-operation and Development
Publisher:
ISBN:
Category :
Languages : ko
Pages :

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OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Korea (Stage 1) Inclusive Framework on BEPS: Action 14

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Korea (Stage 1) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264290362
Category :
Languages : en
Pages : 90

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Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Korea.

MULTILATERAL INSTRUMENT FOR UPDATING THE TAX TREATY NETWORK.

MULTILATERAL INSTRUMENT FOR UPDATING THE TAX TREATY NETWORK. PDF Author: NATHALIE. BRAVO
Publisher:
ISBN: 9789087225902
Category :
Languages : en
Pages :

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OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy

OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264218785
Category :
Languages : en
Pages : 202

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Book Description
This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.

OECD/G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports

OECD/G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264263438
Category :
Languages : en
Pages : 24

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Book Description
Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.

Model Tax Convention on Income and on Capital: Condensed Version 2017

Model Tax Convention on Income and on Capital: Condensed Version 2017 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264287957
Category :
Languages : en
Pages : 658

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Book Description
This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...

OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report

OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264241132
Category :
Languages : en
Pages : 458

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Book Description
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 2.

Neutralising the Effects of Hybrid Mismatch Arrangements

Neutralising the Effects of Hybrid Mismatch Arrangements PDF Author: Oecd
Publisher: OCDE
ISBN: 9789264218796
Category : Business & Economics
Languages : en
Pages : 99

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Book Description
This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part 1 of the report will be supplemented by a commentary, which will explain the recommended rules and illustrate their application with practical examples. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.