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The Resource Action Plan on base erosion and profit shifting

Action Plan on base erosion and profit shifting

Label
Action Plan on base erosion and profit shifting
Title
Action Plan on base erosion and profit shifting
Title variation
Action Plan on BEPS
Subject
Language
eng
Summary
This Action Plan is focused on addressing BEPS. While actions to address BEPS will restore both source and residence taxation in a number of cases where cross-border income would otherwise go untaxed or would be taxed at very low rates, these actions are not directly aimed at changing the existing international standards on the allocation of taxing rights on cross-border income. Specifically, this Action Plan should provide countries with domestic and international instruments that will better align rights to tax with economic activity. As called for in the recent OECD report on BEPS, Addressing Base Erosion and Profit Shifting (OECD, 2013), this Action Plan (i) identifies actions needed to address BEPS, (ii) sets deadlines to implement these actions and (iii) identifies the resources needed and the methodology to implement these actions
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • BEPS
Label
Action Plan on base erosion and profit shifting
Instantiates
Publication
Extent
40 p.
Isbn
9789264202702
Isbn Type
(print)
Label
Action Plan on base erosion and profit shifting
Publication
Extent
40 p.
Isbn
9789264202702
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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