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om Base Erosion and Profit Shifting (BEPS) som ska göra det möjligt att hindra multinationella bolag från skatteplanering som leder till urholkning av skatte-.

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 OECD:s rapport Addressing Base Erosion and Profit Shifting. Artikel i övriga tidskrifter. Författare.

Addressing base erosion and profit shifting

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. Base Erosion and Profit Shifting ( BEPS ). Addressing tax administration challenges posed by globalisation and erosion of the tax base.

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。.

Release of Action. Plan with 15 separate actions/work streams.

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

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.

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Int'l Tax'n 275 (2014). 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 2015-05-29 · International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘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. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview 2015-05-29 · International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’).
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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. This report is an output of Action 4.

This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview 2015-05-29 · International 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.

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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. This report is an output of Actions 8-10.

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. 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.

Uppsatser om GLOBAL ANTI BASE EROSION. Addressing Aggressive Tax Planning through Unitary Tax or Self-Regulation- A Study on the and the weaknesses in the current rules creates opportunities for base erosion and profit shifting.

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. Int'l Tax'n 275 (2014). International 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 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. 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.