Harmful Tax Practices

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264162941
Total Pages : 82 pages
Book Rating : 4.45/5 ( download)

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Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

Author : OCDE,
Publisher : OCDE
ISBN 13 : 9789264241183
Total Pages : 80 pages
Book Rating : 4.83/5 ( download)

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Download or read book Countering Harmful Tax Practices More Effectively, Taking Into Account Transparency and Substance, Action 5 - 2015 Final Report written by OCDE, and published by OCDE. This book was released on 2015-10-12 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: Preferential regimes continue to be a key pressure area. Current concerns are primarily about preferential regimes which can be used for artificial profit shifting and about a lack of transparency in connection with certain rulings. The report sets out an agreed methodology to assess whether there is substantial activity. In the context of IP regimes such as patent boxes, agreement was reached on the nexus approach which uses expenditures as a proxy for substantial activity and ensures that taxpayers can only benefit from IP regimes where they engaged in research and development and incurred actual expenditures on such activities. The same principle can also be applied to other preferential regimes so that such regimes are found to require substantial activity where the taxpayer undertook the core income generating activities. In the area of transparency, a framework has been agreed for the compulsory spontaneous exchange of information on rulings that could give rise to BEPS concerns in the absence of such exchange. The results of the application of the existing factors applied by the FHTP, and the elaborated substantial activity and transparency factors, to a number of preferential regimes are included in this report.

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264192743
Total Pages : 91 pages
Book Rating : 4.44/5 ( download)

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Download or read book Addressing Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-02-12 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents 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.

Author : ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT.
Publisher :
ISBN 13 : 9789264283930
Total Pages : 44 pages
Book Rating : 4.35/5 ( download)

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Download or read book Harmful Tax Practices - 2017 Progress Report on Preferential Regimes written by ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT. and published by . This book was released on 2017-11-07 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: BEPS Action 5 is one of the four BEPS minimum standards that all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified. The results are reported as at October 2017. The report also contains guidance on preferential tax regimes, including timelines for amending regimes, how certain features of preferential regimes will be monitored, and guidance on the requirement that jurisdictions offering preferential regimes must require substantial activities to be undertaken in the regime.

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264283951
Total Pages : 48 pages
Book Rating : 4.54/5 ( download)

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Download or read book OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - 2017 Progress Report on Preferential Regimes Inclusive Framework on BEPS: Action 5 written by OECD and published by OECD Publishing. This book was released on 2017-10-16 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified.

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264218971
Total Pages : 70 pages
Book Rating : 4.70/5 ( download)

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Download or read book OECD/G20 Base Erosion and Profit Shifting Project Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance written by OECD and published by OECD Publishing. This book was released on 2014-09-16 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report on preferential tax regimes sets out the progress made to date in the context of the OECD/G20 Base Erosion and Profit Shifting Project.

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264202714
Total Pages : 44 pages
Book Rating : 4.19/5 ( download)

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Download or read book Action Plan on Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-07-19 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264184546
Total Pages : 31 pages
Book Rating : 4.41/5 ( download)

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Download or read book Towards Global Tax Co-operation Progress in Identifying and Eliminating Harmful Tax Practices written by OECD and published by OECD Publishing. This book was released on 2001-04-02 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264311483
Total Pages : 68 pages
Book Rating : 4.80/5 ( download)

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Download or read book OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - 2018 Progress Report on Preferential Regimes Inclusive Framework on BEPS: Action 5 written by OECD and published by OECD Publishing. This book was released on 2019-01-29 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate ...

Author : Oecd
Publisher :
ISBN 13 : 9789264311473
Total Pages : 63 pages
Book Rating : 4.75/5 ( download)

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Download or read book Harmful Tax Practices written by Oecd and published by . This book was released on 2019-01-29 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members' preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019. In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices.