Related Books

OECD/G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports
Language: en
Pages: 24
Authors: OECD
Categories:
Type: BOOK - Published: 2016-08-26 - Publisher: OECD Publishing

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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
Harmful Tax Competition An Emerging Global Issue
Language: en
Pages: 82
Authors: OECD
Categories:
Type: BOOK - Published: 1998-05-19 - Publisher: OECD Publishing

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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 l
Addressing Base Erosion and Profit Shifting
Language: en
Pages: 91
Authors: OECD
Categories:
Type: BOOK - Published: 2013-02-12 - Publisher: OECD Publishing

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This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl
Action Plan on Base Erosion and Profit Shifting
Language: en
Pages: 44
Authors: OECD
Categories:
Type: BOOK - Published: 2013-07-19 - Publisher: OECD Publishing

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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 an
Transfer Pricing Documentation and Country-by-country Reporting, Action 13, 2015 Final Report
Language: en
Pages: 70
Authors: OCDE,
Categories: International business enterprises
Type: BOOK - Published: 2015 - Publisher: OCDE

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This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporti