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The Resource Base Erosion and Profit Shifting (BEPS) : the global taxation agenda

Base Erosion and Profit Shifting (BEPS) : the global taxation agenda

Label
Base Erosion and Profit Shifting (BEPS) : the global taxation agenda
Title
Base Erosion and Profit Shifting (BEPS) : the global taxation agenda
Contributor
Subject
Language
eng
Summary
In the wake of the 2008 global financial, turned economic, crisis, the Group of 20 (G20) nations took up a macroeconomic agenda and, as the world economy stabilized, they initiated a development agenda. This book focuses on the G20's taxation agenda. It comprises chapters that address international taxation issues arising from the recommendations of the Base Erosion and Profit Shifting project carried out by the OECD at the behest of the G20. The book is divided into 5 parts. Part I: Introduction ; Part II: Evolution of international taxation ; Part III: Econometric analysis of non-resident and resident firm behaviour ; Part IV: Consideration of selected issues in BEPS Actions ; and, Part V: Usefulness of BEPS Actions in combination
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Shome, P
http://library.link/vocab/subjectName
  • BEPS
  • international tax law
  • tax policy
  • history of taxation
  • tax treaty
  • dispute resolution
  • domestic tax law
  • country-by-country reporting
  • MLI
  • indirect tax
Label
Base Erosion and Profit Shifting (BEPS) : the global taxation agenda
Instantiates
Publication
Contents
  • Chapter 1: A review of the chapters
  • Shome, P.
  • ; p. 3-28
  • Chapter 2: The mercantilist paradigm : history and basis of BEPS
  • Dwarkasing, R.
  • ; p. 31-50
  • Chapter 3: BEPS : emergence of international tax law and future direction
  • Baker, P.
  • ; p. 51-70
  • Chapter 4: Emergence of cross-border taxation and firm behaviour
  • Goyal, A.
  • Garg, S.
  • ; p. 73-93
  • Chapter 5: Impact of firm characteristics on firm revenue and tax
  • Shome, P.
  • ; p. 94-110
  • Chapter 6: Alternative mechanisms to make dispute resolution effective
  • Butani, M.
  • ; p. 113-136
  • Chapter 7: Right to sovereignty and domestic tax laws
  • Khincha, H.P.
  • Nayak, P.S.
  • ; p. 137-152
  • Chapter 8: Challenges in country-by-country multinational reporting requirements
  • Krishnan, S.
  • ; p. 153-170
  • Chapter 9: Multilateralism in the BEPS initiative : pros and cons
  • Nigam, N.
  • ; p. 171-197
  • Chapter 10: Impact of BEPS Actions on indirect taxes
  • Doshi, B.
  • ; p. 201-236
  • Chapter 11: BEPS Actions : concerns, ramifications, conclusions
  • Gupta, S.
  • ; 237-255
Extent
xiv, 255 p.
Isbn
9789351297246
Label
Base Erosion and Profit Shifting (BEPS) : the global taxation agenda
Publication
Contents
  • Chapter 1: A review of the chapters
  • Shome, P.
  • ; p. 3-28
  • Chapter 2: The mercantilist paradigm : history and basis of BEPS
  • Dwarkasing, R.
  • ; p. 31-50
  • Chapter 3: BEPS : emergence of international tax law and future direction
  • Baker, P.
  • ; p. 51-70
  • Chapter 4: Emergence of cross-border taxation and firm behaviour
  • Goyal, A.
  • Garg, S.
  • ; p. 73-93
  • Chapter 5: Impact of firm characteristics on firm revenue and tax
  • Shome, P.
  • ; p. 94-110
  • Chapter 6: Alternative mechanisms to make dispute resolution effective
  • Butani, M.
  • ; p. 113-136
  • Chapter 7: Right to sovereignty and domestic tax laws
  • Khincha, H.P.
  • Nayak, P.S.
  • ; p. 137-152
  • Chapter 8: Challenges in country-by-country multinational reporting requirements
  • Krishnan, S.
  • ; p. 153-170
  • Chapter 9: Multilateralism in the BEPS initiative : pros and cons
  • Nigam, N.
  • ; p. 171-197
  • Chapter 10: Impact of BEPS Actions on indirect taxes
  • Doshi, B.
  • ; p. 201-236
  • Chapter 11: BEPS Actions : concerns, ramifications, conclusions
  • Gupta, S.
  • ; 237-255
Extent
xiv, 255 p.
Isbn
9789351297246

Library Locations

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