The Resource Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS
Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS
Resource Information
The item Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS 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 Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS 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 explains the main developments of base erosion and profit shifting (BEPS) Action 5 (automatic exchange of information), BEPS Action 7 (PE), profit allocation to a PE, BEPS Actions 8-10 (transfer pricing) focussing on the application of a profit-split method, BEPS Action 13 (Country-by-Country Reporting), BEPS Action 14 (mutual assistance) and BEPS Action 15 (Multilateral Instrument)
- Language
- eng
- Label
- Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS
- Title
- Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS
- Language
- eng
- Summary
- This article explains the main developments of base erosion and profit shifting (BEPS) Action 5 (automatic exchange of information), BEPS Action 7 (PE), profit allocation to a PE, BEPS Actions 8-10 (transfer pricing) focussing on the application of a profit-split method, BEPS Action 13 (Country-by-Country Reporting), BEPS Action 14 (mutual assistance) and BEPS Action 15 (Multilateral Instrument)
- Citation source
- In: Steuer Revue = Revue fiscale. - Muri-Bern. - Vol. 73 (2018), no. 2 ; p. 111-121
- http://library.link/vocab/creatorName
-
- Huber, M.F
- Mahawattage, S
- Berr, F
- Dumont, J
- Zahnd, N
- Geographic coverage
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- BEPS Project (OECD)
- automatic exchange of information
- PE
- allocation of profits
- transfer pricing
- profit split method
- CbCR
- mutual assistance
- MLI
- Label
- Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS
- Label
- Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS
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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/Blickpunt-BEPS--OECD-Entwicklungen-im-Bereich/qIsflB6go_k/" 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/Blickpunt-BEPS--OECD-Entwicklungen-im-Bereich/qIsflB6go_k/">Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS</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/Blickpunt-BEPS--OECD-Entwicklungen-im-Bereich/qIsflB6go_k/" 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/Blickpunt-BEPS--OECD-Entwicklungen-im-Bereich/qIsflB6go_k/">Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS</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>
