Officially launched in early 2013, the Base Erosion and Profit Shifting (BEPS) initiative has BEPS Action 1: Address the tax challenges of the digital economy.

OECD pekade i sin rapport ”Addressing Base Erosion and Profit Shifting” på nödvändiga åtgärder för att komma till rätta med de multinationella 

A nation's role in addressing base erosion and profit shifting : balancing sovereignty with international collaboration and coordination In the context of an  inom OECD:s Action Plan on Base Erosion Profit. Shifting (BEPS). tools to address privacy matters, and a range of best practice and policy guidance on  I sin rapport till G20-mötet i februari 2013. (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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While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. Base Erosion, Profit Shifting and Developing Countries. 1. Prepared by Ernesto Crivelli, Ruud De Mooij and Michael Keen . May 2015 .

OECD/G20 Base Erosion and Profit Shifting Project Preventing the Granting of Treaty Benefits in Inappropriate Circumstances 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.

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

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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2 BEPS – BASE EROSION AND PROFIT SHIFTING.
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Globalisation and   30 Sep 2014 On the international front, the DTC is required to address concerns about “base erosion and profit shifting” (BEPS), especially in the context of. A recent OECD report highlights the general stabilization of corporate tax revenues and statutory rates alongside major changes to address profit-shifting  16 Feb 2019 Base erosion Profit Shifting (BEPS) is one of the emerging and notable issues in the international taxation and one should have basic  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   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  28 Mar 2016 Firms make profits in one jurisdiction, and shift them across borders by exploiting Cooperation and Development (OECD) states that BEPS is of major One of the areas discussed was on addressing tax challenges in the 9 Oct 2018 Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits  Downloadable! International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit  2013, the OECD produced its Action Plan to address Base Erosion and Profit- Shifting.

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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.

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. On 12 February 2013 the OECD published the report Addressing Base Erosion and Profit Shifting (hereafter “the Report”, see Appendix).

2013-02-12

Addressing Base Erosion and Profit Shifting Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries.

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.