The Resource Waiting for "BEPS" ... Canada "appears"

Waiting for "BEPS" ... Canada "appears"

Label
Waiting for "BEPS" ... Canada "appears"
Title
Waiting for "BEPS" ... Canada "appears"
Creator
Subject
Language
eng
Summary
In 2013, the OECD, encouraged by the G-20, undertook a two-year study of base erosion and profit shifting (BEPS). In important respects, this is the latest OECD initiative to deal with harmful tax competition and harmful tax practices, antecedents (or at least the antecedent rubrics) for the present inquiry. The OECD's February scoping paper, published in February 2013, described the concerns associated with tax planning by multinational enterprises in relation to international tax rules, guidance and practices that were seen possibly to be outmoded in relation to contemporary business practices and business organization. This study was followed shortly, in July 2013, by a 15-point Action plan targeting particular manifestations of BEPS and aspects of international tax regulation that may need to be renovated or reinforced. The purpose of this note is not to examine these action reports as such, but simply to note them and their thrust in commenting on the evolution of relevant Canadian tax policy and legislation
Citation source
In: International tax journal. - Chicago. - Vol. 40 (2014),
http://library.link/vocab/creatorName
Wilkie, J.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • digital economy
  • income classification
  • CFC
  • deductions
  • treaty benefits
  • transfer pricing
  • intangibles
  • transparency
  • disclosure
  • dispute resolution
Label
Waiting for "BEPS" ... Canada "appears"
Instantiates
Publication
Label
Waiting for "BEPS" ... Canada "appears"
Publication

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