The Resource Blickpunkt BEPS : aktueller Stand des BEPS-Projektes

Blickpunkt BEPS : aktueller Stand des BEPS-Projektes

Label
Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
Title
Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
Creator
Subject
Language
eng
Summary
This article provides an overview of the latest base erosion and profit shifting (BEPS) developments in Switzerland, including the draft OECD Model Convention 2017, the signing of the Multilateral Instrument (MLI) by Switzerland, a discussion draft on the application of the profit split method and the allocation of profits to a permanent establishment (PE), a peer review document on treaty abuse, the modified OECD Transfer Pricing Guidelines, the Guidelines on Hard-to-Value Intangibles and the updated Country-by-Country reporting guidelines
Citation source
In: Steuer Revue = Revue fiscale. - Muri-Bern. - Vol. 72 (2017), no. 10 ; p. 772-790
http://library.link/vocab/creatorName
  • Huber, M.F
  • Mahawattage, S
  • Fiedler, C.M
  • Zengaffinen, D
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • OECD Model
  • BEPS Project (OECD)
  • MLI
  • profit split method
  • PE
  • allocation of profits
  • treaty abuse
  • intangibles
  • hard-to-value intangibles
  • CbCR
Label
Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
Instantiates
Publication
Label
Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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