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The Resource Addressing base erosion and profit shifting

Addressing base erosion and profit shifting

Label
Addressing base erosion and profit shifting
Title
Addressing base erosion and profit shifting
Title variation
BEPS report
Subject
Language
eng
Summary
This report presents the issues related to base erosion and profit sharing (BEPS) in an objective and comprehensive manner. The report first describes studies and data available in the public domain regarding the existence and magnitude of BEPS (summaries of the studies are included in Annex B). It then contains an overview of global developments that have an impact on corporate tax matters. The core of the report sets out an overview of the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. It also analyses some well-known corporate structures (described in more detail in Annex C) and highlights the most important issues that these structures raise
Index
no index present
Language note
English
Literary form
non fiction
Label
Addressing base erosion and profit shifting
Instantiates
Publication
Extent
87 p.
Isbn
9789264192652
Isbn Type
(print)
Label
Addressing base erosion and profit shifting
Publication
Extent
87 p.
Isbn
9789264192652
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 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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