The Resource OECD issues work on seven BEPS actions; tax chief Saint-Amans predicts immediate impact on tax planning

OECD issues work on seven BEPS actions; tax chief Saint-Amans predicts immediate impact on tax planning

Label
OECD issues work on seven BEPS actions; tax chief Saint-Amans predicts immediate impact on tax planning
Title
OECD issues work on seven BEPS actions; tax chief Saint-Amans predicts immediate impact on tax planning
Creator
Subject
Language
  • eng
  • eng
Summary
The OECD has released its first set of deliverables under its Action Plan on Base Erosion and Profit Shifting (BEPS), a project to rewrite the global tax system in order to curb the kind of tax planning that has allowed large multinational companies to pay low effective tax rates through practices such as the shifting of intangible assets across borders. The organization issued more than 1,800 pages of documents comprising its work on seven action items: the digital economy, hybrid mismatch arrangements, harmful tax practices, treaty abuse, intangibles, documentation and a multilateral instrument to update the world's network of bilateral tax treaties
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 23 (2014),
http://library.link/vocab/creatorName
  • Mitchell, R
  • Bell, K.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • international tax planning
  • e-commerce
  • double non-taxation
  • intellectual property
  • tax incentive
  • MLI
  • PE
  • treaty shopping
  • letter-box company
Label
OECD issues work on seven BEPS actions; tax chief Saint-Amans predicts immediate impact on tax planning
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2014/T/TAXMATRP/vol.23/10_643-647.zip
Publication
Note
20141028

Library Locations

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