The Resource Aktionsplan der OECD zum BEPS-Report - Konzernbesteuerung, quo vadis? = the action plan on BEPS - taxation of multinational enterprises: quo vadis?

Aktionsplan der OECD zum BEPS-Report - Konzernbesteuerung, quo vadis? = the action plan on BEPS - taxation of multinational enterprises: quo vadis?

Label
Aktionsplan der OECD zum BEPS-Report - Konzernbesteuerung, quo vadis? = the action plan on BEPS - taxation of multinational enterprises: quo vadis?
Title
Aktionsplan der OECD zum BEPS-Report - Konzernbesteuerung, quo vadis? = the action plan on BEPS - taxation of multinational enterprises: quo vadis?
Creator
Subject
Language
  • ger
  • eng
Summary
The OECD report on base erosion and profit shifting (BEPS) has caught the imagination of politicians, officials and NGOs. In July 2013, the OECD and G20 have set out an ambitious 15-point action plan which focuses on the need to revise the existing international rules of the game to ensure that where tax is paid, reflects where the economic activity takes place. The author gives a brief overview of the action plan and develops ideas concerning some of the 15 mentioned actions which may result in countering BEPS
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 23 (2013),
http://library.link/vocab/creatorName
Steiner, G
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • anti-avoidance
Label
Aktionsplan der OECD zum BEPS-Report - Konzernbesteuerung, quo vadis? = the action plan on BEPS - taxation of multinational enterprises: quo vadis?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2013/R-S/SWI/vol.23/9_385-391.zip
Instantiates
Publication
Note
20131003
Label
Aktionsplan der OECD zum BEPS-Report - Konzernbesteuerung, quo vadis? = the action plan on BEPS - taxation of multinational enterprises: quo vadis?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2013/R-S/SWI/vol.23/9_385-391.zip
Publication
Note
20131003

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