The Resource Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis
Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis
Resource Information
The item Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses the main causes for base erosion and profit shifting (BEPS), such as transfer pricing issues, leverage and tax avoidance. In addition, the author describes the combating measures suggested by the OECD and the consequences for federal and local business taxation in Switzerland
- Language
- eng
- Label
- Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis
- Title
- Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis
- Language
- eng
- Summary
- This article discusses the main causes for base erosion and profit shifting (BEPS), such as transfer pricing issues, leverage and tax avoidance. In addition, the author describes the combating measures suggested by the OECD and the consequences for federal and local business taxation in Switzerland
- Citation source
- In: IFF Forum für Steuerrecht. - St. Gallen. - (2013),
- http://library.link/vocab/creatorName
- Stocker, R
- Geographic coverage
- International
- Language note
- German
- http://library.link/vocab/subjectName
-
- OECD
- BEPS
- BEPS Project (OECD)
- transfer pricing
- anti-avoidance
- Label
- Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis
- Label
- Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Base-Erosion-and-Profit-Shifting-BEPS--Abriss/2CEblYtGpqA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Base-Erosion-and-Profit-Shifting-BEPS--Abriss/2CEblYtGpqA/">Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Base-Erosion-and-Profit-Shifting-BEPS--Abriss/2CEblYtGpqA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Base-Erosion-and-Profit-Shifting-BEPS--Abriss/2CEblYtGpqA/">Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
