Addressing Base Erosion and Profit Shifting. Autores: Heather Self; Localización: British Tax Review, ISSN-e 0007-1870, Nº. 2, 2013, págs. 117-122; Idioma:
22 May 2019 The OECD BEPS Action Plan · Action 1: Address the tax challenges of the digital economy · Action 2: Neutralise the effects of hybrid mismatch
address tax base erosion and profit shifting (BEPS) in the mining sector. Our program provides sector-specific guidance on BEPS challenges and capacity building support to developing country governments. Training, legal and policy advisory services, as well as hands-on tax audit assistance, can all be accessed on request. “Base Erosion Profit Shifting (‘BEPS’) refers to tax planning strategies that exploit gaps and mismatches in tax rules to make profits “disappear” for tax purposes or to shift profits to locations where there is little or no real activity but the taxesare low,resulting 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 Neste sentido, a OCDE publicou, em 12 de fevereiro de 2013, um plano de ação denominado “Addressing Base Erosion and Profit Shifting” no qual expõe a preocupação com a erosão das bases tributárias dos Países-membros e a necessidade de adotar medidas para harmonização da legislação tributária internacional. Organisation for Economic Co-operation and Development (OECD) Menu. OECD.org; Data; Publications; More sites. OECD Better Life Index OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy ACTiOn 1: 2015 Final Report So, best I can tell, neither the OECD’s base erosion and profit shifting work nor the U.S. [TCJA] tax reform, will end the ability of major U.S. companies to reduce their overall tax burden by aggressively shifting profits offshore (and paying between 0-3 percent on their offshore profits and then being taxed at the GILTI 10.5 percent rate net of any taxes paid abroad and the deduction for Base Erosion and Profit Shifting (BEPS): Newsletter November 2015 On 5 October 2015, the Organization for Economic Cooperation and Development (OECD) released the final reports of the Base Erosion and Profit Shifting (BEPS) project.
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! Addressing base erosion and profit shifting.. [Organisation for Economic Co-operation and Development.;] -- 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 2016-07-20 UDZ7-LNHH: Addressing Base Erosion and Profit Shifting | OEC… Item Preview There Is No Preview Available For This Item This item does not appear to have … Addressing the challenges of the digital economy For more detail on the plans to address base erosion and profit shifting, read the OECD’s full BEPS action plan. Contact us.
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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
Australia also chaired the 2014 Group of 20 (G20) Summit, where the G20 countries committed to finalising in 2015 the G20/OECD Base Erosion and Profit Shifting Action Plan to modernise international tax rules (Group of 20, 2014). base erosion and profit shifting fundamental and substantive issues prof marianne ojo. and focus: addressing beps •need for increased transparency in respect of tax rates of multinational “Base Erosion Profit Shifting (‘BEPS’) refers to tax planning strategies that exploit gaps and mismatches in tax rules to make profits “disappear” for tax purposes or to shift profits to locations where there is little or no real activity but the taxesare low,resulting in little … and ensure that profits are taxed where economic activities take place and value is created.
3 OECD, Addressing Base Erosion and Profit Shifting 2013, OECD Publishing, s 28. 4 Dahlberg, Mattias, Internationell beskattning, upplaga
In 2013 the OECD released the study report ^Addressing base erosion and profit shifting _ emphasising EPS and the risk for the world [s economies and tax bases. Pris: 269 kr. E-bok, 2013. Laddas ned direkt. Köp Addressing Base Erosion and Profit Shifting (Russian version) av Oecd på Bokus.com. 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 Jul 2017 The BEPS action items address the main methods of achieving profit shifting, including Action 4 (excessive interest deductions in high-tax Addressing Base Erosion and Profit Shifting.
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.
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Contact us. For additional information on our profitability improvement services, 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. This report presents the studies and data available regarding th Base Erosion and Profit Shifting: A Roadmap for Reform The Harvard community has made this article openly available.
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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.
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. This report presents the issues related to base erosion and profit sharing (BEPS) in an objective and comprehensive manner. The report first describes studies and data available in the public domain regarding the existence and magnitude of BEPS (summaries of the studies are included in Annex B). It then contains an overview of global developments that have an impact on corporate tax matters Get this from a library! Addressing base erosion and profit shifting..
Base Erosion and Profit Shifting (BEPS) avoidance strategies enable large enterprises to minimise their tax burden, eroding government revenue bases by strategically transferring profits. Lately, the frequency of BEPS has come under intensified scrutiny, particularly in high-tax …
Addressing base erosion and profit shifting.. [Organisation for Economic Co-operation and Development.;] -- 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 2013-02-26 · 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 (Russian version) more info: https://doi.org/10.1787/9789264201262-ru Share Buy Buy Base Erosion and Profit Shifting: A Roadmap for Reform The Harvard community has made this article openly available. Please share how this access benefits you. Your story matters Citation Hugh J. Ault, Wolfgang Schon, & Stephen E. Shay, Base Erosion and Profit Shifting: A Roadmap for Reform, 68 Bull.
BEPS ACTION PLAN. 9.