BEPS case study
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The work BEPS case study 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.
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BEPS case study
Resource Information
The work BEPS case study 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
- BEPS case study
- Language
- eng
- Summary
- On 13 February 2013, the OECD released a report on tax planning by multinationals that reduces group corporate tax liability to an unacceptably low level, as a first step against base erosion and profit-shifting (BEPS). In the preceding months Starbucks, Google and several others were publicly attacked for not paying their "fair" share. This article examines the issues that need to be addressed when looking at examples 1 and 2 to Annex C of the BEPS report. The article looks at (1) what do MNE structures look like today?, (2) taxation of European sales, (3) taxation of US sales, (4) going to Bermuda, (5) consequences of base erosion and triangular case clauses in EU treaties, (6) VAT
- Citation source
- In: International tax review. - London. - Vol. 24 (2013),
- Geographic coverage
- Europe
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/BCFRv6YVKgw/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/BCFRv6YVKgw/">BEPS case study</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
