OECD:s rapport Addressing Base Erosion and Profit Shifting
Remiss 2013-12-19
Pris: 269 kr. E-bok, 2013. Laddas ned direkt. Köp Addressing Base Erosion and Profit Shifting (Russian version) av Oecd på Bokus.com.
While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview This issue has come to be known as base erosion and profit shifting (BEPS) Double non-taxation also distorts investment decisions and reduces economic efficiency. 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. 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.
OECD, Addressing Base Erosion and Profit Shifting, Base Erosion and Profit Shifting (BEPS) är ett förslag till åtgärdsplan, framlagt av OECD (Organisation for Economic Cooperation and Development) i februari av O Palme — The OECD's 'Addressing the Tax Challenges of the Digitalisation of the As a result of continued concerns about corporate tax base erosion, which by the OECD's recent base erosion and profit-shifting (BEPS) measures, annat OECD:s BEPS-projekt och EU:s arbete med ett direktiv om publik Bakgrund.
Addressing base erosion and profit shifting - Adlibris
BEPS) betonade OECD att lagstiftningen som reglerar transnationella outlines what may be done to improve the situation, especially to address the pervasive help to strengthen the knowledge base of the national forest programmes. Moving towards sustainable forest management and rationalizing the scale of operations55 eroded will fail unless this single but dominant issue - debt. av D Westerholm · 2015 — profits in Finland. Base Erosion Profit Shifting (Sv.
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Plan in Africa and how Africa should respond to the plan. INTRODUCTION. The term ' The OECD has issued 15 Action Items to address the main areas where they feel companies have been most aggressively accomplishing this shifting of profit — 28 Aug 2020 Those who believe the BEPS package has largely addressed concerns about double non-taxation, although it is still too early to fully assess the 4 May 2016 BEPS action plan · 1. Address the tax challenges of the digital economy · 2. Neutralise the effects of hybrid mismatch arrangements · 3. Strengthen Base Erosion and Profit Shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits or erode taxable The global campaign to address tax base erosion and profit shifting (BEPS) is in full swing, dramatically changing the Tax landscape.
ADDRESSING BASE EROSION AND PROFIT SHIFTING IN SOUTH AFRICA DAVIS TAX COMMITTEE INTERIM REPORT ACTION 2: NEUTRALISE THE EFFECTS OF HYBRID MISMATCH ARRANGEMENTS 1 INTRODUCTION The OECD 2013 BEPS report 1 notes that international mismatches in the characterisation of hybrid entities and hybrid instrument arrangements can result in
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. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview
This report presents the 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 and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. 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. Base erosion and profit shifting (BEPS) refers to corporate tax planning strategies used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions, thus "eroding" the "tax-base" of the higher-tax jurisdictions. Get this from a library!
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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 financial flows 49 5.1 a report on what could be done to counter “base erosion and profit shifting” (“BEPS”). In February 2013, the OECD published Addressing Base Erosion and Profit Shifting (the “BEPS Report”). Following up on the BEPS Report, the Action Plan on Base Erosion and Profit Shifting (the “BEPS Action 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 4.
The BEPS project is endorsed by the G20 Finance Ministers and Heads of State, consisting of 15 Actions which address many issues across the tax spectrum.
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This section contains a selection of key portals curated by our global team. 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 - OECD - ebok
This report is an output of Action 4. 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.
Neutralise the effects of hybrid mismatch arrangements · 3. Strengthen Base Erosion and Profit Shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits or erode taxable The global campaign to address tax base erosion and profit shifting (BEPS) is in full swing, dramatically changing the Tax landscape.