Profit Shifting and Tax Base Erosion
Language: en
Pages: 227
Authors: Danuše Nerudová, Jan Pavel
Categories: Business & Economics
Type: BOOK - Published: 2021-07-14 - Publisher: Springer Nature

This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand – profit shifting and base erosion in the context of the 21st century. In turn, the
Base erosion and profit shifting. A global tax challenge and road ahead
Language: en
Pages: 113
Authors: Vivek Shukla, Somesh Kr. Shukla
Categories: Business & Economics
Type: BOOK - Published: 2020-07-23 - Publisher: GRIN Verlag

Document from the year 2020 in the subject Business economics - Accounting and Taxes, grade: 10, , language: English, abstract: In the Addressing Base Erosion and Profit Shifting Report, there are certain key tax principles and opportunities for Base Erosion and Profit Shifting that have been analyzed, such as jurisdiction
Base Erosion, Profit Shifting and Developing Countries
Language: en
Pages: 30
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 prominent in public debate, notably with the 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 developing countries. This
Making Dispute Resolution More Effective - MAP Peer Review Report, Germany (Stage 1)
Language: en
Pages: 96
Authors: Ernesto Crivelli, Ruud A. de Mooij, Mr.Michael Keen
Categories: Business & Economics
Type: BOOK - Published: 2018-01-15 - Publisher:

This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Germany, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
Base Erosion and Profit Shifting (BEPS)
Language: en
Pages: 553
Authors: Robert J. Danon
Categories: Business & Economics
Type: BOOK - Published: 2016 - Publisher:

Books about Base Erosion and Profit Shifting (BEPS)