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The Resource Implementing key BEPS Actions : where do we stand?

Implementing key BEPS Actions : where do we stand?

Label
Implementing key BEPS Actions : where do we stand?
Title
Implementing key BEPS Actions : where do we stand?
Contributor
Subject
Language
eng
Summary
In recent times, countries have increasingly shifted their focus towards the curbing of tax avoidance and abuse. Accordingly, the G20 countries commissioned the OECD to undertake the Base Erosion and Profit Shifting (BEPS) Project, following which the OECD released its Final Reports on 15 distinct Actions in 2015. Further, the OECD also released the Multilateral Instrument, a multilateral tax treaty through which the application of thousands of bilateral tax treaties may be modified as regards the tax treaty-related proposals stemming from the BEPS Project. Presently, while several countries have already implemented large portions of these proposals, others have only implemented them to a limited extent. This may be due to several reasons, such as lack of relevance or administrative capacity, or differing policy priorities. However, as the Inclusive Framework is in the process of peer reviewing the compliance of each member with the minimum standards, more and more countries are implementing at least these minimum standards. Significantly, the BEPS Project has also given rise to new multilateral measures such as the EU Anti-Tax Avoidance Directive, which has led to a minimum level of harmonization in the European Union regarding some of the BEPS measures. This book explores the various ways in which countries have implemented the key proposals emerging from the BEPS Project. Through contributions made by national reporters from 36 different countries - including developed, developing and emerging economies - the book constitutes an expert guide to the varied perspectives towards the BEPS Project across the globe. While discussing the implementation of the BEPS Project, this study provides an in-depth analysis of the obstacles faced by countries in the implementation phase of the BEPS Project, as well as the interaction of such measures with various domestic legal systems
Geographic coverage
  • International
  • South America
  • Latin America
  • European Union
  • Europe
  • North America
  • Asia
  • Pacific Islands
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Owens, J.P
  • Pistone, P
  • Rust, A
  • Schuch, J
  • Staringer, C
Series statement
  • European and International Tax Law and Policy Series
  • WU Institute for Austrian and International Tax Law
Series volume
  • 12
  • 12
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • hybrid mismatch
  • CFC
  • interest deduction
  • harmful tax competition
  • digital economy
  • transfer pricing
  • CbCR
  • mandatory disclosure
  • MLI
  • tax treaty
Label
Implementing key BEPS Actions : where do we stand?
Instantiates
Publication
Contents
  • Chapter 1: General report
  • Pistone, P.
  • ; p. 3-23
  • Chapter 2: Argentina
  • Méndez, L.M.
  • Screpante, M.S.
  • ; p. 27-60
  • Chapter 3: Australia
  • Taylor, C.J.
  • ; p. 61-96
  • Chapter 4: Austria
  • Auer, D.
  • Langer, A.
  • ; p. 97-123
  • Chapter 5: Belgium
  • Pirlot, A.
  • Traversa, E. (Edoardo)
  • ; p. 125-144
  • Chapter 6: Brazil
  • Schoueri, L.E.
  • Galendi, R.A. (Jr.)
  • ; p. 145-175
  • Chapter 7: Canada
  • Duff, D.G.
  • ; p. 177-199
  • Chapter 8: Chile
  • Gárate Gonzáles, C.
  • Yáñez, F.
  • ; p. 201-226
  • Chapter 9: China
  • Zhu, Y.
  • Na, L.
  • ; p. 227-252
  • Chapter 10: Colombia
  • Quiñones, N.
  • ; p. 253-273
  • Chapter 11: Costa Rica
  • Zamora, P.
  • ; p. 275-301
  • Chapter 12: Croatia
  • Žunić-Kovačević, N.
  • Gadžo, S.
  • ; p. 303-320
  • Chapter 13: Czech Republic
  • Kostohryz, J.
  • ; p. 321-338
  • Chapter 14: Denmark
  • Koerver Schmidt, P.
  • Bundgaard, J.
  • ; p. 339-353
  • Chapter 15: Finland
  • Äimä, K.
  • Lyyski, H.
  • ; p. 355-371
  • Chapter 16: India
  • Govind, S.P.
  • ; p. 373-406
  • Chapter 17: Indonesia
  • Bawono Kristiaji, B.
  • Vissaro, D.
  • ; p. 407-434
  • Chapter 18: Italy
  • Mosconi, M.
  • ; p. 435-463
  • Chapter 19: Japan
  • Hamada, A.
  • ; p. 465-485
  • Chapter 20: Kenya
  • Migai, C.O.
  • ; p. 487-511
  • Chapter 21: Liechtenstein
  • Wenz, M.
  • Knörzer, P.
  • Busch, S.
  • ; p. 513-534
  • Chapter 22: Luxembourg
  • Lopes Dias V.S., G.
  • ; p. 535-566
  • Chapter 23: Mexico
  • Domínguez, D.
  • ; p. 567-592
  • Chapter 24: Netherlands
  • Hemels, S.J.C.
  • ; p. 593-617
  • Chapter 25: New Zealand
  • Sawyer, A.J.
  • Smith, A.M.C.
  • ; p. 619-643
  • Chapter 26: Pakistan
  • Ahmed, M.A.
  • ; p. 645-663
  • Chapter 27: Poland
  • Lasiński-Sulecki, K.
  • Prejs, E.
  • ; p. 665-702
  • Chapter 28: Romania
  • Ene, M.
  • ; p. 703-720
  • Chapter 29: Serbia
  • Kostíć, S.V.
  • Živković, L.
  • ; p. 721-751
  • Chapter 30: Singapore
  • Batheja, R.
  • ; p. 753-776
  • Chapter 31: Slovak Republic
  • Balco, T.
  • Kucekova, M.
  • ; p. 777-804
  • Chapter 32: Spain
  • Martín López, J.
  • Gil García, E.
  • ; p. 805-837
  • Chapter 33: Sweden
  • Westberg, B.
  • ; p. 839-852
  • Chapter 34: Switzerland
  • Hongler, P.
  • ; p. 853-871
  • Chapter 35: Turkey
  • Özgenç, A.S.
  • ; p. 873-898
  • Chapter 36: United Kingdom
  • Gammie, M.
  • ; p. 899-924
  • Chapter 37: United States
  • Kaye, T.A.
  • ; p. 925-852
Extent
xxxvi, 964 p.
Isbn
9789087225674
Isbn Type
(eBook, pdf)
Label
Implementing key BEPS Actions : where do we stand?
Publication
Contents
  • Chapter 1: General report
  • Pistone, P.
  • ; p. 3-23
  • Chapter 2: Argentina
  • Méndez, L.M.
  • Screpante, M.S.
  • ; p. 27-60
  • Chapter 3: Australia
  • Taylor, C.J.
  • ; p. 61-96
  • Chapter 4: Austria
  • Auer, D.
  • Langer, A.
  • ; p. 97-123
  • Chapter 5: Belgium
  • Pirlot, A.
  • Traversa, E. (Edoardo)
  • ; p. 125-144
  • Chapter 6: Brazil
  • Schoueri, L.E.
  • Galendi, R.A. (Jr.)
  • ; p. 145-175
  • Chapter 7: Canada
  • Duff, D.G.
  • ; p. 177-199
  • Chapter 8: Chile
  • Gárate Gonzáles, C.
  • Yáñez, F.
  • ; p. 201-226
  • Chapter 9: China
  • Zhu, Y.
  • Na, L.
  • ; p. 227-252
  • Chapter 10: Colombia
  • Quiñones, N.
  • ; p. 253-273
  • Chapter 11: Costa Rica
  • Zamora, P.
  • ; p. 275-301
  • Chapter 12: Croatia
  • Žunić-Kovačević, N.
  • Gadžo, S.
  • ; p. 303-320
  • Chapter 13: Czech Republic
  • Kostohryz, J.
  • ; p. 321-338
  • Chapter 14: Denmark
  • Koerver Schmidt, P.
  • Bundgaard, J.
  • ; p. 339-353
  • Chapter 15: Finland
  • Äimä, K.
  • Lyyski, H.
  • ; p. 355-371
  • Chapter 16: India
  • Govind, S.P.
  • ; p. 373-406
  • Chapter 17: Indonesia
  • Bawono Kristiaji, B.
  • Vissaro, D.
  • ; p. 407-434
  • Chapter 18: Italy
  • Mosconi, M.
  • ; p. 435-463
  • Chapter 19: Japan
  • Hamada, A.
  • ; p. 465-485
  • Chapter 20: Kenya
  • Migai, C.O.
  • ; p. 487-511
  • Chapter 21: Liechtenstein
  • Wenz, M.
  • Knörzer, P.
  • Busch, S.
  • ; p. 513-534
  • Chapter 22: Luxembourg
  • Lopes Dias V.S., G.
  • ; p. 535-566
  • Chapter 23: Mexico
  • Domínguez, D.
  • ; p. 567-592
  • Chapter 24: Netherlands
  • Hemels, S.J.C.
  • ; p. 593-617
  • Chapter 25: New Zealand
  • Sawyer, A.J.
  • Smith, A.M.C.
  • ; p. 619-643
  • Chapter 26: Pakistan
  • Ahmed, M.A.
  • ; p. 645-663
  • Chapter 27: Poland
  • Lasiński-Sulecki, K.
  • Prejs, E.
  • ; p. 665-702
  • Chapter 28: Romania
  • Ene, M.
  • ; p. 703-720
  • Chapter 29: Serbia
  • Kostíć, S.V.
  • Živković, L.
  • ; p. 721-751
  • Chapter 30: Singapore
  • Batheja, R.
  • ; p. 753-776
  • Chapter 31: Slovak Republic
  • Balco, T.
  • Kucekova, M.
  • ; p. 777-804
  • Chapter 32: Spain
  • Martín López, J.
  • Gil García, E.
  • ; p. 805-837
  • Chapter 33: Sweden
  • Westberg, B.
  • ; p. 839-852
  • Chapter 34: Switzerland
  • Hongler, P.
  • ; p. 853-871
  • Chapter 35: Turkey
  • Özgenç, A.S.
  • ; p. 873-898
  • Chapter 36: United Kingdom
  • Gammie, M.
  • ; p. 899-924
  • Chapter 37: United States
  • Kaye, T.A.
  • ; p. 925-852
Extent
xxxvi, 964 p.
Isbn
9789087225674
Isbn Type
(eBook, pdf)

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