This report first reviews the basics of international tax rules. It then discusses the various action items organized into Action Item 1, which relates to the digital economy and proposes standards only with respect to VATS; Action Items 2-5, 7, and 8-10, items related primarily to profit shifting; Action Item 5, which relates to harmful tax practices; Action Item 6, regarding tax treaties; and Action Items 11-15, which are primarily administrative in nature
Article 1(2) has been proposed in the final report on G20/OECD's Base Erosion and Profit Shifting (B...
The G20/OECD’s multi-year campaign to combat base erosion and profit shifting (BEPS) marks a critica...
Tax Base Erosion and Profit Shifting (OECD) Measures on Combating Abuse of Tax Treaties, Multilatera...
Abstract: On 5 October 2015, the Organization for Economic Cooperation and Development (OECD) releas...
In 2015, the G20/OECD delivered its long awaited final reports relating to the Base Erosion and Prof...
The article looks at the international regulations on income taxation and profit generated by entiti...
World events in the first decade of this century led many to question the state of the international...
Aggressive tax strategies pursued by global actors and aimed at minimizing the tax burden across the...
In an increasingly global economy, base erosion and profit shifting (BEPS) has allowed multinational...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as ‘base ...
In 2013 OECD launched a bold proposal in the attempt to set the global agenda on an in issue that ha...
The G20/OECD Base Erosion and Profit Shifting (BEPS) Project aimed at revising existing tax rules to...
Given the dynamics of economic and financial globalization, national tax authorities often do not ha...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as «base ...
As part of its action plan against base erosion and profit shifting (BEPS), the OECD (2015) has prop...
Article 1(2) has been proposed in the final report on G20/OECD's Base Erosion and Profit Shifting (B...
The G20/OECD’s multi-year campaign to combat base erosion and profit shifting (BEPS) marks a critica...
Tax Base Erosion and Profit Shifting (OECD) Measures on Combating Abuse of Tax Treaties, Multilatera...
Abstract: On 5 October 2015, the Organization for Economic Cooperation and Development (OECD) releas...
In 2015, the G20/OECD delivered its long awaited final reports relating to the Base Erosion and Prof...
The article looks at the international regulations on income taxation and profit generated by entiti...
World events in the first decade of this century led many to question the state of the international...
Aggressive tax strategies pursued by global actors and aimed at minimizing the tax burden across the...
In an increasingly global economy, base erosion and profit shifting (BEPS) has allowed multinational...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as ‘base ...
In 2013 OECD launched a bold proposal in the attempt to set the global agenda on an in issue that ha...
The G20/OECD Base Erosion and Profit Shifting (BEPS) Project aimed at revising existing tax rules to...
Given the dynamics of economic and financial globalization, national tax authorities often do not ha...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as «base ...
As part of its action plan against base erosion and profit shifting (BEPS), the OECD (2015) has prop...
Article 1(2) has been proposed in the final report on G20/OECD's Base Erosion and Profit Shifting (B...
The G20/OECD’s multi-year campaign to combat base erosion and profit shifting (BEPS) marks a critica...
Tax Base Erosion and Profit Shifting (OECD) Measures on Combating Abuse of Tax Treaties, Multilatera...