The Resource OECD, country measures to combat BEPS : Australia, Germany, South Korea take steps toward country-by-country reporting

OECD, country measures to combat BEPS : Australia, Germany, South Korea take steps toward country-by-country reporting

Label
OECD, country measures to combat BEPS : Australia, Germany, South Korea take steps toward country-by-country reporting
Title
OECD, country measures to combat BEPS : Australia, Germany, South Korea take steps toward country-by-country reporting
Creator
Subject
Language
eng
Summary
As the OECD wraps up a two-year project to combat base erosion and profit shifting (BEPS), a number of countries are rushing to rewrite their international tax rules to comply with the BEPS initiatives. This article outlines the steps taken by various nations under the 14 different action items of the BEPS plan
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 24 (2015),
http://library.link/vocab/creatorName
Bell, K.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • CbCR
  • patent box
  • hybrid entity
  • CFC
  • interest deduction
  • treaty abuse
  • PE
  • disclosure
  • transfer pricing
  • dispute resolution
  • multilateral tax treaty
Label
OECD, country measures to combat BEPS : Australia, Germany, South Korea take steps toward country-by-country reporting
Instantiates
Publication
Label
OECD, country measures to combat BEPS : Australia, Germany, South Korea take steps toward country-by-country reporting
Publication

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