oecd:s rapport addressing base erosion and profit shifting det finns en utbredd uppfattning om att många stater förlorar stora skatteinkomster till följd av.
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.
1 Addressing Base Erosion and Profit Shifting, OECD, 2013, page 14. 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 3 OECD, Addressing Base Erosion and Profit Shifting 2013, OECD Publishing, s 28. 4 Dahlberg, Mattias, Internationell beskattning, upplaga Framework on BEPS (IF) består av mer än 135 medlemsländer. IF har fortsatt arbetet med den första av de 15 åtgärdspunkterna, “Addressing OECD presenterar de sju första BEPS-rapporterna ska eroderas i samma takt som idag, det så kallade BEPS-projektet (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 Skattenytt är en av Sveriges ledande tidskrifter på skatterättens område och har så varit i över sextio år. Artiklarna i Skattenytt täcker hela det skatterättsliga fältet Pris: 318 kr. e-bok, 2013. Laddas ned direkt. Köp boken Addressing Base Erosion and Profit Shifting av OECD (ISBN 9789264192744) hos Adlibris. Alltid bra Pris: 249 kr.
Base Erosion and Profit Shifting ( BEPS ). Addressing tax administration challenges posed by globalisation and erosion of the tax base. Globalisation and
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.
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
Plan in Africa and how Africa should respond to the plan.
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 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. G20 Leaders’ Declaration, June 2012: “Wereiteratetheneedtoprevent base erosion and profitshifting and wewillfollowwithattentiontheongoingwork of the OECD in thisarea.” 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
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
Chapter 4. Key tax principles and opportunities for base erosion and profit shifting 33 Key principles for the taxation of cross-border activities 33 Key principles and BEPS opportunities 39 Chapter 5. Addressing concerns related to base erosion and profit shifting ..
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69. 7. 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. 1 Addressing Base Erosion and Profit Shifting, OECD, 2013, page 14. 6 OECD, Addressing Base Erosion and Profit Shifting, 2013.
2.2. BEPS ACTION PLAN. 9. Addressing base erosion and profit shifting (BEPS) is a key priority of governments.
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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 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.
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35 OECD, Addressing base erosion and profit shifting, Februari 2013, www.oecd.org/tax/beps. htm, nedladdad 2013-04-18. 36 EU, En
In this thesis, the focus is on the OECD Base Erosion and Profit Shifting Action The OECD G20 Base Erosion and Profit Shifting Project (or BEPS Project) is an OECD/G20 project to set up an international framework to combat tax avoidance 16 Mar 2015 In an increasingly international economy, national tax laws are constantly changing to keep up with the shifting business environment. How will In 2012, the OECD/G20 BEPS Project was launched to address BEPS through a range of international tax policy measures. A key part of the BEPS package was Action 1 – Address the Tax Challenges of the Digital Economy .