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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.
Korean, German, French
The 2015 Report on BEPS Action 4 established a common approach which directly links an entity’s net interest deductions to its level of economic activity, based on taxable EBITDA. Further work on two aspects of the common approach was completed in...
French
2013 verabschiedeten die OECD- und G20-Länder in Zusammenarbeit auf gleicher Basis einen 15-Punkte-Aktionsplan zur Bekämpfung von Gewinnverkürzung und Gewinnverlagerung. Dieser Bericht gehört zu den Arbeitsergebnissen von Punkt 13 dieses Aktionsplans.
Chinese, French, English, Korean
El presente informe se ha elaborado con el fin de pasar revista a los avances en la aplicación del concepto de “cumplimiento cooperativo” y los cambios que han sucedido en el mundo de la empresa y el entorno económico.
English
En este informe se describen los estudios y datos de carácter público relativos a la existencia y la magnitud de erosión de bases imponibles y el traslado de benefícios, y se presenta un panorama general de los acontecimientos internacionales con...
Japanese, Portuguese, German, English, Russian, All
Le Linee Guida dell’OCSE sui prezzi di trasferimento per le imprese multinazionali e le amministrazioni fiscali forniscono orientamenti sull'applicazione del "principio di libera concorrenza", che è il principio riconosciuto a livello internazionale...
Spanish, Hungarian, French, Serbian, Ukrainian, All
¿Porqué se ha movilizado la OCDE, al igual que otros miembros de la comunidad internacional, para luchar contra la corrupción? La respuesta es sencilla: la corrupción no respeta fronteras, no hace distinciones económicas e infecta todo tipo de ...
English, French
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