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

Resource Information

The work OECD issues work on seven BEPS actions; tax chief Saint-Amans predicts immediate impact on tax planning represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

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

Creator

• Bell, K.A
• Mitchell, R

Subject

• OECD
• PE
• double non-taxation
• e-commerce
• BEPS Project (OECD)
• international tax planning
• letter-box company
• tax incentive
• treaty shopping
• intellectual property
• MLI

Language

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),

Geographic coverage

International

Language note

English