OECD:s rapport Addressing Base Erosion and Profit Shifting

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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. ADDRESSING BASE EROSION AND PROFIT SHIFTING IN SOUTH AFRICA DAVIS TAX COMMITTEE INTERIM REPORT* SUMMARY OF DTC REPORT ON OECD ACTION 3: STRENGTHENING CONTROLLED FOREIGN COMPANY1 RULES The main purpose of controlled foreign company (“CFC”) rules is to combat base The OECD/G20 Base Erosion and Profit Shifting (BEPS) project has led many countries to address profit shifting opportunities with tighter transfer pricing regulations, controlled foreign corporation rules, country-by-country reporting of tax data, and limits on interest deductibility.

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.

While there are many ways in which domestic tax bases can be eroded, a Base erosion and profit shifting (BEPS): explained What is base erosion? Base erosion is the use of financial measures and tax planning to reduce the size of a company’s taxable profits in a country.

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In this Quality Jobs - Financing for Investment - Enhancing Multilateral Trade - Addressing Base Erosion and Profit Shifting, Tackling Tax Avoidance, Mindful that base erosion and profit shifting (hereinafter referred to as BEPS package included tax treaty-related measures to address certain 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. oecd:s rapport addressing base erosion and profit shifting det finns en utbredd uppfattning om att många stater förlorar stora skatteinkomster till följd av.

Understanding the OECD tax plan to address 'base erosion

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. 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.

[Organisation for Economic Co-operation and Development.;] -- Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries.
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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. 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. A Nation’s Role in Addressing Base Erosion and Profit Shifting: Balancing Sovereignty with International Collaboration and Coordination Kerrie Sadiq Extended Abstract Every jurisdiction has the sovereignty to design tax laws and to raise revenue in accordance with the needs of its citizens. DMB6-P9KD: Addressing Base Erosion and Profit Shifting - en … Item Preview There Is No Preview Available For This Item This item does not appear to have … OECD iLibrary | Delivery Request: Addressing Base Erosion and Profit Shifting - 9789264192744-en.pdf.

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.
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2.2. BEPS ACTION PLAN.

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7. 2.1. Addressing Base Erosion and Profit Shifting.

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 . Action Plan on Base Erosion and Profit Shifting (BEPS) adopted by the G20 in 2013. i.