The Resource A call to rewrite the fundamentals of international taxation : the OECD BEPS Action Plan

A call to rewrite the fundamentals of international taxation : the OECD BEPS Action Plan

Label
A call to rewrite the fundamentals of international taxation : the OECD BEPS Action Plan
Title
A call to rewrite the fundamentals of international taxation : the OECD BEPS Action Plan
Creator
Subject
Language
eng
Summary
In February 2013, the Organisation for Economic Cooperation and Development (OECD) released its long-awaited report on base-erosion and profit-shifting (BEPS), which had been widely anticipated. The report was a facilitative document, which proposed high-level conceptual reforms and indicated that the detailed roadmap for reform would be published later in an action plan on BEPS. That action plan has now been published and makes for interesting reading, certainly it is one of the more ambitious OECD projects in recent times. This article provides an overview of the original BEPS report from February 2013 and also the content of the action plan released in July 2013
Citation source
In: International tax journal. - Chicago. - Vol. 39 (2013), no. 5 (September-October) ; p. 15-20, 65-66
http://library.link/vocab/creatorName
  • Ross, J
  • Herrington, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
BEPS Project (OECD)
Label
A call to rewrite the fundamentals of international taxation : the OECD BEPS Action Plan
Instantiates
Publication
Label
A call to rewrite the fundamentals of international taxation : the OECD BEPS Action Plan
Publication

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