The Resource BEPS and the Paris Agreement : unthinkable bonds

BEPS and the Paris Agreement : unthinkable bonds

Label
BEPS and the Paris Agreement : unthinkable bonds
Title
BEPS and the Paris Agreement : unthinkable bonds
Creator
Subject
Language
eng
Summary
The objective of this article is to analyse the impact of the Paris Agreement on a country' s tax policy framework under a post-Base Erosion Profit Shifting (BEPS) scenario characterised by increased transparency, competition for revenues and resources, more extensive reporting obligations, and a greater scrutiny from the media. The OECD BEPS project was originally launched with the intent to provide governments with the policy and legislative tools to tackle the major sources of base erosion and profit shifting. It was designed to allow governments to increase their ability to collect revenues previously left untaxed as a result of the implementation of cross-border tax planning structures. This article demonstrates how the Paris Agreement may provide the backdrop for countries to create new taxes not previously accounted for under BEPS and in that way, increase a country' s revenue base while at the same time improving the country' s accountability profile
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 11 ; p. 688-700
http://library.link/vocab/creatorName
Falcão, T
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • United Nations
  • environmental tax
  • European Union
  • emission rights
Label
BEPS and the Paris Agreement : unthinkable bonds
Instantiates
Publication
Label
BEPS and the Paris Agreement : unthinkable bonds
Publication

Library Locations

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      52.37366609999999 4.9336932
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