The OECD/G20 Base Erosion and Profit Shifting Initiative and Developing Countries

The OECD/G20 Base Erosion and Profit Shifting Initiative and Developing Countries PDF Author: R.S. Collier
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description
This article considers the implications of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative by reference to the priorities of developing countries. It also suggests ways in which the Project could be made a better fit for the needs of such countries.

The OECD/G20 Base Erosion and Profit Shifting Initiative and Developing Countries

The OECD/G20 Base Erosion and Profit Shifting Initiative and Developing Countries PDF Author: R.S. Collier
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description
This article considers the implications of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative by reference to the priorities of developing countries. It also suggests ways in which the Project could be made a better fit for the needs of such countries.

OECD/G20 Base Erosion and Profit Shifting Project Preventing the Granting of Treaty Benefits in Inappropriate Circumstances

OECD/G20 Base Erosion and Profit Shifting Project Preventing the Granting of Treaty Benefits in Inappropriate Circumstances PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264219129
Category :
Languages : en
Pages : 112

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Book Description
This report from the OECD/G20 Base Erosion and Profit Shifting project examines the issue of preventing the granting of treaty benefits in inappropriate circumstances. It includes proposed changes to the OECD Model Tax convention and summarises progress to date.

OECD/G20 Base Erosion and Profit Shifting Project Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance

OECD/G20 Base Erosion and Profit Shifting Project Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264218971
Category :
Languages : en
Pages : 70

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Book Description
This report on preferential tax regimes sets out the progress made to date in the context of the OECD/G20 Base Erosion and Profit Shifting Project.

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

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 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264300058
Category :
Languages : en
Pages : 756

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Book Description
Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This ...

OECD/G20 Base Erosion and Profit Shifting Project Developing a Multilateral Instrument to Modify Bilateral Tax Treaties

OECD/G20 Base Erosion and Profit Shifting Project Developing a Multilateral Instrument to Modify Bilateral Tax Treaties PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264219250
Category :
Languages : en
Pages : 67

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Book Description
Produced by the OECD/G20 Base Erosion and Profit Shifting Project, this report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties.

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.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Bulgaria (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, Bulgaria (Stage 1) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264700102
Category :
Languages : en
Pages : 76

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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 Bulgaria.

OECD/G20 Base Erosion and Profit Shifting Project Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report

OECD/G20 Base Erosion and Profit Shifting Project Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264241175
Category :
Languages : en
Pages : 120

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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 4.

Can Cooperative Compliance Help Developing Countries Address the Challenges of the OECD/G20 Base Erosion and Profit Shifting Initiative?.

Can Cooperative Compliance Help Developing Countries Address the Challenges of the OECD/G20 Base Erosion and Profit Shifting Initiative?. PDF Author: J.L. Pemberton
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description
Developing countries arguably have the most at stake in the efforts to counter base erosion and profit shifting, but face the biggest challenges. In this context, the authors address the question of whether cooperative compliance between tax administrations and taxpayers has a role to play in these efforts.

Making Dispute Resolution More Effective - MAP Peer Review Report, Singapore (Stage 2)

Making Dispute Resolution More Effective - MAP Peer Review Report, Singapore (Stage 2) PDF Author: Oecd
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264629585
Category :
Languages : en
Pages : 92

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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 Andorra.