Profit Shifting and Tax Base Erosion

Profit Shifting and Tax Base Erosion

Author: Danuše Nerudová

Publisher: Springer Nature

ISBN: 9783030749620

Category: Accounting

Page: 227

View: 409

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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 book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage.
Profit Shifting and Tax Base Erosion
Language: en
Pages: 227
Authors: Danuše Nerudová, Jan Pavel
Categories: Accounting
Type: BOOK - Published: 2021 - 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 book provides
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
OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint Inclusive Framework on BEPS
Language: en
Pages: 230
Authors: OECD
Categories: Business & Economics
Type: BOOK - Published: 2020-10-14 - Publisher: OECD Publishing

The OECD/G20 Base Erosion and Profit Shifting (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. This report focuses on new nexus and profit allocation rules to ensure that,
OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Report on Pillar Two Blueprint Inclusive Framework on BEPS
Language: en
Pages: 230
Authors: OECD
Categories: Business & Economics
Type: BOOK - Published: 2020-10-14 - Publisher: OECD Publishing

The OECD/G20 Base Erosion and Profit Shifting (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. This report explores options and issues in connection with the design of a
Base Erosion, Profit Shifting and Developing Countries
Language: en
Pages: 31
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 now prominent in public debate, most notably with the current 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