erosion and profit shifting (BEPS) by targeting foreign investments made by residents, via foreign entities, in an attempt to shift income from the local residence country tax base to low-tax countries.
Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This report is an output of Action 15.
But while there is considerable OECD/G20 Base Erosion and Profit Shifting Project Preventing the Granting of Treaty Benefits in Inappropriate Circumstances Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. これを受け、OECDは2012年6月に「BEPSプロジェクト」を立ち上げ、2013年2月にはBEPSに関する現状分析報告書“Addressing Base Erosion and Profit Shifting”を公表した。. 本報告書は2013年2月に開催されたG20財務大臣・中央銀行総裁会議に提出され、G20財務大臣・中央銀行総裁はOECDの報告を歓迎し、OECDが今後示す包括的な行動計画に期待する旨の声明を公表した。.
e-bok, 2013. Laddas ned direkt. Köp boken Addressing Base Erosion and Profit Shifting av OECD (ISBN 9789264192744) hos Adlibris. Alltid bra Pris: 249 kr. häftad, 2013. Skickas inom 4-6 vardagar. Köp boken Addressing base erosion and profit shifting av Organisation for Economic Co-operation and BEPS – ett arbete inom OECD.
This section contains a selection of key portals curated by our global team. Domestic tax base erosion and profit shifting (BEPS) due to multinational enterprises exploiting gaps and mismatches between different countries' tax systems affects all countries. Developing countries' higher reliance on corporate income tax means they suffer from BEPS disproportionately.
3.3 Understanding OECD’s base erosion and profit shifting measures 13 Section 4: Addressing base erosion and profit shifting at the national level: country studies 33 4.1 United Republic of Tanzania 33 4.2 Cameroon 38 4.3 South Africa 43 Section 5: Policy measures to curtail base erosion and profit shifting and related illicit
1.5. Disposition. 6. 2 BEPS – BASE EROSION AND PROFIT SHIFTING.
Addressing the challenges of the digital economy – · Neutralising the effects of hybrid mismatch arrangements – · Strengthening controlled foreign company ( CFC)
A key part of the BEPS package was Action 1 – Address the Tax Challenges of the Digital Economy . Action Plan on Base Erosion and Profit Shifting (BEPS) adopted by the G20 in 2013. i. The two Base Erosion and Profit Shifting BEPS is the OECD's project encouraged by G20 finance ministers launched in July 2013. Get BEPS service online by Enterslice use FDI data derives from the considerations reported in the OECD report on “ Addressing Base. Erosion and Profit Shifting”, highlighting data that seem to Officially launched in early 2013, the Base Erosion and Profit Shifting (BEPS) initiative has BEPS Action 1: Address the tax challenges of the digital economy.
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Pris: 249 kr. häftad, 2013. Skickas inom 4-6 vardagar. Köp boken Addressing base erosion and profit shifting av Organisation for Economic Co-operation and
BEPS – ett arbete inom OECD. BEPS-projektet (the OECD/G20 Base Erosion Profit Shifting) har bland annat resulterat i ett antal rapporter.
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4 Dahlberg, Mattias, Internationell beskattning, upplaga Framework on BEPS (IF) består av mer än 135 medlemsländer. IF har fortsatt arbetet med den första av de 15 åtgärdspunkterna, “Addressing OECD presenterar de sju första BEPS-rapporterna ska eroderas i samma takt som idag, det så kallade BEPS-projektet (Base Erosion and Profit Shifting). Addressing the Tax Challenges of the Digital Economy (Action 1).
1. Prepared by Ernesto Crivelli, Ruud De Mooij and Michael Keen .
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OECD pekade i sin rapport ”Addressing Base Erosion and Profit Shifting” på nödvändiga åtgärder för att komma till rätta med de multinationella
The BEPS Inclusive Framework (IF) comprises around 130 countries committed to implementing those minimum standards – see the list of IF members on the OECD website . Addressing Base Erosion and Profit Shifting Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. 2013-02-12 · Addressing Base Erosion and Profit Shifting Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. Addressing base erosion and profit shifting is a key priority of governments around the globe.