Oecd G20 Base Erosion And Profit Shifting Project Measuring And Monitoring Beps Action 11 2015 Final Report
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OECD G20 Base Erosion and Profit Shifting Project Measuring and Monitoring BEPS Action 11 2015 Final Report
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 272 |
Release | : 2015-10-05 |
Genre | : Electronic Book |
ISBN | : 9789264241343 |
Download OECD G20 Base Erosion and Profit Shifting Project Measuring and Monitoring BEPS Action 11 2015 Final Report Book in PDF, Epub and Kindle
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 11.
OECD G20 Base Erosion and Profit Shifting Project Measuring and Monitoring Beps Action 11 2015 Final Report
Author | : OECD,Organisation for Economic Co-operation and Development |
Publsiher | : Org. for Economic Cooperation & Development |
Total Pages | : 268 |
Release | : 2015-10-15 |
Genre | : Electronic Book |
ISBN | : 9264241337 |
Download OECD G20 Base Erosion and Profit Shifting Project Measuring and Monitoring Beps Action 11 2015 Final Report Book in PDF, Epub and Kindle
There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. This report assesses currently available data and concludes that significant limitations severely constrain economic analyses of the scale and economic impact of BEPS and improved data and methodologies are required. Noting these data limitations, a dashboard of six BEPS indicators has been constructed, using different data sources and assessing different BEPS channels. These indicators provide evidence that BEPS exists and has been increasing over time. New empirical analysis estimates that the scale of global CIT revenue losses could be between USD 100 and 240 billion annually at 2014 levels. The report also presents a toolkit to assist countries evaluate the fiscal effects of BEPS countermeasures. The research also finds significant non-fiscal economic distortions arising from BEPS. The report concludes by making recommendations regarding data and monitoring tools to improve the analysis of BEPS in the future
OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective MAP Peer Review Report Canada Stage 2 Inclusive Framework on BEPS Action 14
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 90 |
Release | : 2019-08-13 |
Genre | : Electronic Book |
ISBN | : 9789264408111 |
Download OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective MAP Peer Review Report Canada Stage 2 Inclusive Framework on BEPS Action 14 Book in PDF, Epub and Kindle
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Canada, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
OECD G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 20 |
Release | : 2016-08-26 |
Genre | : Electronic Book |
ISBN | : 9789264263437 |
Download OECD G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports Book in PDF, Epub and Kindle
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 Countering Harmful Tax Practices More Effectively Taking into Account Transparency and Substance Action 5 2015 Final Report
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 82 |
Release | : 2015-10-05 |
Genre | : Electronic Book |
ISBN | : 9789264241190 |
Download OECD G20 Base Erosion and Profit Shifting Project Countering Harmful Tax Practices More Effectively Taking into Account Transparency and Substance Action 5 2015 Final Report Book in PDF, Epub and Kindle
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 5.
OECD G20 Base Erosion and Profit Shifting Project Prevention of Treaty Abuse Peer Review Report on Treaty Shopping Inclusive Framework on BEPS Action 6
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 264 |
Release | : 2019-02-14 |
Genre | : Electronic Book |
ISBN | : 9789264312388 |
Download OECD G20 Base Erosion and Profit Shifting Project Prevention of Treaty Abuse Peer Review Report on Treaty Shopping Inclusive Framework on BEPS Action 6 Book in PDF, Epub and Kindle
BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all Inclusive Framework members have committed to implement.This report reflects the outcome of the first peer review of the implementation ...
A missing link in the analysis of global value chains cross border flows of intangible assets taxation and related measurement implications
Author | : World Intellectual Property Organization,Thomas S. Neubig,Sacha Wunsch-Vincent |
Publsiher | : WIPO |
Total Pages | : 60 |
Release | : 2017 |
Genre | : Law |
ISBN | : 9182736450XXX |
Download A missing link in the analysis of global value chains cross border flows of intangible assets taxation and related measurement implications Book in PDF, Epub and Kindle
Understanding cross-border flows of disembodied knowledge, often associated with intellectual property (IP), is essential to analyzing how modern economies operate. This paper documents how available data to document these IP flows are distorted by various factors, including tax planning by multinational enterprises. It finds that tax-induced mismeasurement could be more than 35%, and greater for individual countries particularly high-tax-rate countries.
Profit Shifting and Tax Base Erosion
Author | : Danuše Nerudová,Jan Pavel |
Publsiher | : Springer Nature |
Total Pages | : 227 |
Release | : 2021-07-14 |
Genre | : Business & Economics |
ISBN | : 9783030749620 |
Download Profit Shifting and Tax Base Erosion Book in PDF, Epub and Kindle
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.