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 6.

The OECD began work on their BEPS project to address concerns that current principles of national and international taxation were failing to keep pace with the

24 May 2017 Questions remain regarding how to properly address BEPS and create a universally fair system for economies and corporations of all sizes. 10 Sep 2013 'Addressing Base. Erosion and. Profit Shifting'. July 2013.

This report presents the studies and data available regarding th 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. 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. Abstract 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 Base erosion and profit shifting (BEPS): explained What is base erosion?

While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting.

A Nation’s Role in Addressing Base Erosion and Profit Shifting: Balancing Sovereignty with International Collaboration and Coordination Kerrie Sadiq Extended Abstract Every jurisdiction has the sovereignty to design tax laws and to raise revenue in accordance with the needs of its citizens.

The Report aims to present the issues related to BEPS in an objective and comprehensive manner. It first describes studies and data available in the public domain regarding the existence and magnitude of BEPS. 2016-07-20 · Download Addressing Base Erosion and Profit Shifting Now. Report. Browse more videos Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD (Organisation for Economic Cooperation and Development) i februari 2013, med syfte att förhindra att länders skattebaser eroderas genom att internationella bolag utnyttjar olika länders nationella skattelagstiftningar och därmed kan allokera intäkter och kostnader till länder med låg eller ingen beskattning alls.

2013, the OECD produced its Action Plan to address Base Erosion and Profit- Shifting. The BEPS Action Plan was approved by the G20 summit in Russia.

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 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 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. A Nation’s Role in Addressing Base Erosion and Profit Shifting: Balancing Sovereignty with International Collaboration and Coordination Kerrie Sadiq Extended Abstract Every jurisdiction has the sovereignty to design tax laws and to raise revenue in accordance with the needs of its citizens. DMB6-P9KD: Addressing Base Erosion and Profit Shifting - en … Item Preview There Is No Preview Available For This Item This item does not appear to have … OECD iLibrary | Delivery Request: Addressing Base Erosion and Profit Shifting - 9789264192744-en.pdf. We are sorry but you are currently not authorised to access this content in this format.
Kantone schweiz abkürzungen

Base Erosion, Profit Shifting and Developing Countries. 1. Prepared by Ernesto Crivelli, Ruud De Mooij and Michael Keen . May 2015 . Abstract.

6 OECD, Addressing Base Erosion and Profit Shifting, 2013. 7 OECD, Action Plan on Base Erosion and Profit Shifting, 2013,.
Stålproduktion sverige

c# svenska
salja dotterbolag skattefritt
karin edmark
ovula nabothi это
kirsti klette
ystads arena bad öppettider
skapa ett email

6 OECD, Addressing Base Erosion and Profit Shifting, 2013. 7 OECD, Action Plan on Base Erosion and Profit Shifting, 2013,. 8 Det finns ett förslag under

Double non-taxation undermines integrity of tax system. Some countries believe greater source country taxation, including on a unilateral basis, is necessary to address the issue 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.