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Die Bekämpfung von Gewinnverkürzung und Gewinnverlagerung (Base Erosion and Profit Shifting – BEPS) ist ein zentrales Anliegen der Staaten. 2013 verabschiedeten die OECD- und G20-Staaten in gleichberechtigter Zusammenarbeit einen...
French, English, Spanish
  • 24 Oct 2014
  • OECD
  • Pages: 108
This report provides an overview of best practices in tax debt management, with a particular emphasis on how to better differentiate debtors when deciding how to best secure payment and what can be done to ensure that payment issues are considered...
Dieser Bericht zu Sondersteuerregelungen schildert die Fortschritte, die diesbezüglich im Rahmen des OECD/G20-Projekts zu Gewinnverkürzung und Gewinnverlagerung erzielt wurden.
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