Profit Shifting and Tax Base Erosion
Language: en
Pages:
Authors: Danuše Nerudová
Categories:
Type: BOOK - Published: - Publisher: Springer Nature

Books about Profit Shifting and Tax Base Erosion
Base Erosion And Profit Shifting (Beps)
Language: en
Pages: 255
Authors: Parthasarathi Shome
Categories: Law
Type: BOOK - Published: 2016-10-21 - Publisher: Wolters kluwer india Pvt Ltd

In the wake of the 2008 global financial, turned economic, crisis, the Group of 20 (G20) nations took up a macroeconomic agenda and, as the world economy stabilized, they initiated a development agenda. Subsequent to the appearance of the development agenda, the G20 took up a taxation agenda while responding
OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint Inclusive Framework on BEPS
Language: en
Pages: 230
Authors: OECD
Categories: Law
Type: BOOK - Published: 2020-10-14 - Publisher: OECD Publishing

The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. This report focuses on new nexus and profit allocation rules to ensure that,
Base Erosion, Profit Shifting and Developing Countries
Language: en
Pages: 31
Authors: Ernesto Crivelli, Ruud A. de Mooij, Mr. Michael Keen
Categories: Business & Economics
Type: BOOK - Published: 2015-05-29 - Publisher: International Monetary Fund

International corporate tax issues are now prominent in public debate, most notably with the current 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
Base Erosion and Profit Shifting. A Global Tax Challenge and Road Ahead
Language: en
Pages: 116
Authors: Vivek Shukla, Somesh Kr. Shukla
Categories: Business & Economics
Type: BOOK - Published: 2020-06-20 - Publisher:

Books about Base Erosion and Profit Shifting. A Global Tax Challenge and Road Ahead