Oecd G20 Base Erosion And Profit Shifting Project Measuring And Monitoring Beps Action 11 2015 Final Report

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264241345
Total Pages : 272 pages
Book Rating : 4.43/5 ( download)

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Download or read book OECD/G20 Base Erosion and Profit Shifting Project Measuring and Monitoring BEPS, Action 11 - 2015 Final Report written by OECD and published by OECD Publishing. This book was released on 2015-10-05 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 11.

Author : OECD
Publisher : Org. for Economic Cooperation & Development
ISBN 13 : 9789264241336
Total Pages : 268 pages
Book Rating : 4.37/5 ( download)

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Download or read book OECD/G20 Base Erosion and Profit Shifting Project Measuring and Monitoring Beps, Action 11 - 2015 Final Report written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2015-10-15 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. This report assesses currently available data and concludes that significant limitations severely constrain economic analyses of the scale and economic impact of BEPS and improved data and methodologies are required. Noting these data limitations, a dashboard of six BEPS indicators has been constructed, using different data sources and assessing different BEPS channels. These indicators provide evidence that BEPS exists and has been increasing over time. New empirical analysis estimates that the scale of global CIT revenue losses could be between USD 100 and 240 billion annually at 2014 levels. The report also presents a toolkit to assist countries evaluate the fiscal effects of BEPS countermeasures. The research also finds significant non-fiscal economic distortions arising from BEPS. The report concludes by making recommendations regarding data and monitoring tools to improve the analysis of BEPS in the future

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 : OECD
Publisher : OECD Publishing
ISBN 13 : 9264263438
Total Pages : 24 pages
Book Rating : 4.37/5 ( download)

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Download or read book OECD/G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports written by OECD and published by OECD Publishing. This book was released on 2016-08-26 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264241191
Total Pages : 85 pages
Book Rating : 4.90/5 ( 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, Action 5 - 2015 Final Report written by OECD and published by OECD Publishing. This book was released on 2015-10-05 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 5.

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264241175
Total Pages : 120 pages
Book Rating : 4.76/5 ( download)

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Download or read book OECD/G20 Base Erosion and Profit Shifting Project Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report written by OECD and published by OECD Publishing. This book was released on 2015-10-05 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 4.

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264312382
Total Pages : 266 pages
Book Rating : 4.88/5 ( download)

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Download or read book OECD/G20 Base Erosion and Profit Shifting Project Prevention of Treaty Abuse - Peer Review Report on Treaty Shopping Inclusive Framework on BEPS: Action 6 written by OECD and published by OECD Publishing. This book was released on 2019-02-14 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all Inclusive Framework members have committed to implement.This report reflects the outcome of the first peer review of the implementation ...

Author : World Intellectual Property Organization
Publisher : WIPO
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4./5 ( download)

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Download or read book A missing link in the analysis of global value chains: cross-border flows of intangible assets, taxation and related measurement implications written by World Intellectual Property Organization and published by WIPO. This book was released on 2017 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding cross-border flows of disembodied knowledge, often associated with intellectual property (IP), is essential to analyzing how modern economies operate. This paper documents how available data to document these IP flows are distorted by various factors, including tax planning by multinational enterprises. It finds that tax-induced mismeasurement could be more than 35%, and greater for individual countries particularly high-tax-rate countries.

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264815171
Total Pages : 58 pages
Book Rating : 4.79/5 ( download)

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Download or read book OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, British Virgin Islands (Stage 2) Inclusive Framework on BEPS: Action 14 written by OECD and published by OECD Publishing. This book was released on 2022-04-14 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by the British Virgin Islands.

Author : Danuše Nerudová
Publisher : Springer Nature
ISBN 13 : 3030749622
Total Pages : 227 pages
Book Rating : 4.20/5 ( download)

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Download or read book Profit Shifting and Tax Base Erosion written by Danuše Nerudová and published by Springer Nature. This book was released on 2021-07-14 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand – profit shifting and base erosion in the context of the 21st century. In turn, the book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage.