Mark | Date Date | Title Title | |||
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05 Oct 2015 |
Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report
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 14. |
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05 Oct 2015 |
Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report
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 13. |
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05 Oct 2015 |
Mandatory Disclosure Rules, Action 12 - 2015 Final Report
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 12. |
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05 Oct 2015 |
Measuring and Monitoring BEPS, Action 11 - 2015 Final Report
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. |
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05 Oct 2015 |
Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
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... |
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05 Oct 2015 |
Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report
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 7. |
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05 Oct 2015 |
Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report
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. |
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05 Oct 2015 |
Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report
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. |
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05 Oct 2015 |
Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report
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 3. |
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05 Oct 2015 |
Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report
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 2. |
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05 Oct 2015 |
Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report
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 1. |
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16 Sept 2014 |
Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
Produced by the OECD/G20 Base Erosion and Profit Shifting Project, this report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties. |
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16 Sept 2014 |
Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. |
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16 Sept 2014 |
Guidance on Transfer Pricing Aspects of Intangibles
This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. |
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16 Sept 2014 |
Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
This report from the OECD/G20 Base Erosion and Profit Shifting project examines the issue of preventing the granting of treaty benefits in inappropriate circumstances. It includes proposed changes to the OECD Model Tax convention and summarises... |
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16 Sept 2014 |
Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
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. |
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16 Sept 2014 |
Neutralising the Effects of Hybrid Mismatch Arrangements
This report, produced by the OECD/G20 Project on Base Erosion and Profit Shifting sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address... |
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16 Sept 2014 |
Addressing the Tax Challenges of the Digital Economy
This book presents an analysis of the challenges the spread of the digital economy poses for international taxation. |
OECD/G20 Base Erosion and Profit Shifting Project
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. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 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. In 2016, the OECD and G20 established an Inclusive Framework on BEPS to allow interested countries and jurisdictions to work with OECD and G20 members to develop standards on BEPS related issues and reviewing and monitoring the implementation of the whole BEPS Package. Over 100 countries and jurisdictions have joined the Inclusive Framework.
- ISSN: 23132612 (online)
- https://doi.org/10.1787/23132612
201 - 218 of 218 results
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 14.
Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report
OECD
05 Oct 2015
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 13.
Mandatory Disclosure Rules, Action 12 - 2015 Final Report
OECD
05 Oct 2015
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 12.
Measuring and Monitoring BEPS, Action 11 - 2015 Final Report
OECD
05 Oct 2015
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.
Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
OECD
05 Oct 2015
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...
Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report
OECD
05 Oct 2015
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 7.
Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report
OECD
05 Oct 2015
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.
Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report
OECD
05 Oct 2015
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.
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 3.
Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report
OECD
05 Oct 2015
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 2.
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 1.
Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
OECD
16 Sept 2014
Produced by the OECD/G20 Base Erosion and Profit Shifting Project, this report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties.
This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity.
Guidance on Transfer Pricing Aspects of Intangibles
OECD
16 Sept 2014
This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles.
This report from the OECD/G20 Base Erosion and Profit Shifting project examines the issue of preventing the granting of treaty benefits in inappropriate circumstances. It includes proposed changes to the OECD Model Tax convention and summarises...
Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
OECD
16 Sept 2014
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.
Neutralising the Effects of Hybrid Mismatch Arrangements
OECD
16 Sept 2014
This report, produced by the OECD/G20 Project on Base Erosion and Profit Shifting sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address...
Addressing the Tax Challenges of the Digital Economy
OECD
16 Sept 2014
This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.