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Author: OECD
Publisher: OECD Publishing
ISBN: 9264192743
Category :
Languages : en
Pages : 91
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Book Description
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.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264192743
Category :
Languages : en
Pages : 91
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Book Description
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.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264202714
Category :
Languages : en
Pages : 44
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Book Description
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 and profit sharing.
Author: Danuše Nerudová
Publisher: Springer Nature
ISBN: 3030749622
Category : Business & Economics
Languages : en
Pages : 227
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Book Description
This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand – profit shifting and base erosion in the context of the 21st century. In turn, the book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage.
Author: Oecd
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264241374
Category :
Languages : en
Pages : 100
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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 12.
Author: Vivek Shukla
Publisher: GRIN Verlag
ISBN: 3346212351
Category : Business & Economics
Languages : en
Pages : 113
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Book Description
Document from the year 2020 in the subject Business economics - Accounting and Taxes, grade: 10, , language: English, abstract: In the Addressing Base Erosion and Profit Shifting Report, there are certain key tax principles and opportunities for Base Erosion and Profit Shifting that have been analyzed, such as jurisdiction to tax, transfer pricing, leverage and anti-avoidance. Further in these key pressure areas of the Report have been discussed in detail as different chapters of this dissertation. As the world becomes more globalized and resources become more internationally mobile, the issue related to international taxation is moving to the forefront of debates surrounding national tax system. The process of globalization has led to increased competition among businesses in the global market place. International taxation generally refers to the tax treatment of cross-national transactions. Since each nation has its own tax rules and the rules of one nation are rarely perfectly meshed with those of another, it is possible that income will be taxed more than once which is sometimes referred to as double taxation or that it will go untaxed by any jurisdiction. To prevent this, usually countries adopt different methods. In principal, two methods of taxation are there i.e. the territorial (or source) system of taxation and the worldwide (or residence) system. Base Erosion and Profit Shifting by the multinational enterprises or by the individuals is one of the current problem by which the whole world suffering. To curb this problem Organisation for Economic Co-operation and Development (OECD) has unveiled its report on Base Erosion and Profit Shifting (BEPS) on 12 February, 2013. The Report has attempted to identify and tackle the global issue of tax base erosion, which in present time has achieved gigantic proportions. There is a growing perception that Governments across world lose substantial revenue due to tax avoidance because of planning aimed at eroding the tax the taxable base or shifting profits to favorable tax jurisdiction. Keeping cognizance of this situation, the Organisation for Economic Co-operation and Development (OECD) recommends a holistic and planned approach to address the problem of Base Erosion and Profit Shifting (BEPS).
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.
Author: Danuše Nerudová
Publisher:
ISBN: 9783030749637
Category :
Languages : en
Pages : 0
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Book Description
This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand - profit shifting and base erosion in the context of the 21st century. In turn, the book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage.
Author: Ernesto Crivelli
Publisher: International Monetary Fund
ISBN: 1513567624
Category : Business & Economics
Languages : en
Pages : 30
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Book Description
International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’). But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at the heart of these issues, there is almost none for developing countries. This paper uses panel data for 173 countries over 33 years to explore their magnitude and nature, focusing particularly on developing countries and applying a new method to distinguish between spillover effects through real decisions and through avoidance —and quantify the revenue impact of the latter. The results suggest that spillover effects on the tax base are if anything a greater concern for developing countries than for advanced—and a significant one.
Author: ?ahin Duran, Deniz
Publisher: IGI Global
ISBN: 1522575650
Category : Business & Economics
Languages : en
Pages : 304
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Book Description
Although the concept of international public goods has been established, new international public needs arise by the day. For example, while there are many taxation problems and debates that have not yet been resolved internationally, many new tax-related problems like international transfer pricing, taxation of virtual profits, and taxation of electronic commerce are being added. These issues require studies that will discuss a new agenda and propose solutions for these dilemmas and problems. Global Challenges in Public Finance and International Relations provides an innovative and systematic examination of the present international financial events and institutions, international financial relations, and fiscal difficulties and dilemmas in order to discuss solutions for potential problems in the postmodern world. Highlighting topics such as international aid, public debt, and corporate governance, this publication is designed for executives, academicians, researchers, and students of public finance.
Author: Collectif
Publisher: OECD
ISBN: 9264301763
Category : Business & Economics
Languages : en
Pages : 260
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Book Description
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.
