The Resource BEPS case study

BEPS case study

Label
BEPS case study
Title
BEPS case study
Creator
Subject
Language
eng
Summary
On 13 February 2013, the OECD released a report on tax planning by multinationals that reduces group corporate tax liability to an unacceptably low level, as a first step against base erosion and profit-shifting (BEPS). In the preceding months Starbucks, Google and several others were publicly attacked for not paying their "fair" share. This article examines the issues that need to be addressed when looking at examples 1 and 2 to Annex C of the BEPS report. The article looks at (1) what do MNE structures look like today?, (2) taxation of European sales, (3) taxation of US sales, (4) going to Bermuda, (5) consequences of base erosion and triangular case clauses in EU treaties, (6) VAT
Citation source
In: International tax review. - London. - Vol. 24 (2013),
http://library.link/vocab/creatorName
Müller, J.H
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS
  • MNE
  • transfer pricing
  • VAT
Label
BEPS case study
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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