The Resource Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS

Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS

Label
Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS
Title
Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS
Creator
Subject
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
Instantiates
Publication
Label
Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS
Publication

Library Locations

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      52.3736660 4.9336932
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