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Author: OECD
Publisher: OECD Publishing
Published: 2013-02-12
Total Pages: 91
ISBN-13: 9264192743
DOWNLOAD EBOOKThis 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
Published: 2013-07-19
Total Pages: 44
ISBN-13: 9264202714
DOWNLOAD EBOOKThis 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: OECD
Publisher: OECD Publishing
Published: 2016-08-26
Total Pages: 24
ISBN-13: 9264263438
DOWNLOAD EBOOKAddressing 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: OECD
Publisher: OECD Publishing
Published: 2015-10-05
Total Pages: 120
ISBN-13: 9264241175
DOWNLOAD EBOOKAddressing 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.
Author: Collectif
Publisher: OECD
Published: 2018-05-29
Total Pages: 260
ISBN-13: 9264301763
DOWNLOAD EBOOKThis 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.
Author: ?ahin Duran, Deniz
Publisher: IGI Global
Published: 2019-03-29
Total Pages: 326
ISBN-13: 1522575650
DOWNLOAD EBOOKAlthough 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: OCDE,
Publisher: OCDE
Published: 2015
Total Pages: 70
ISBN-13: 9789264241466
DOWNLOAD EBOOKThis report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach and will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful information to assess transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit enquiries. Country-by-country reports will be disseminated through an automatic government-to-government exchange mechanism. The implementation package included in this report sets out guidance to ensure that the reports are provided in a timely manner, that confidentiality is preserved and that the information is used appropriately, by incorporating model legislation and model Competent Authority Agreements forming the basis for government-to-government exchanges of the reports
Author: OECD
Publisher: Org. for Economic Cooperation & Development
Published: 2015-10-19
Total Pages: 186
ISBN-13: 9789264241237
DOWNLOAD EBOOKThe report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.
Author: Ernesto Crivelli
Publisher: International Monetary Fund
Published: 2015-05-29
Total Pages: 30
ISBN-13: 1513567624
DOWNLOAD EBOOKInternational 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: OECD
Publisher: OECD Publishing
Published: 2015-10-05
Total Pages: 272
ISBN-13: 9264241345
DOWNLOAD EBOOKAddressing 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.
