Addressing base erosion and profit shifting
Resource Information
The work Addressing base erosion and profit shifting 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, Books.
The Resource
Addressing base erosion and profit shifting
Resource Information
The work Addressing base erosion and profit shifting 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, Books.
- Label
- Addressing base erosion and profit shifting
- Title variation
- BEPS report
- Language
- eng
- Summary
- This report presents the issues related to base erosion and profit sharing (BEPS) in an objective and comprehensive manner. The report first describes studies and data available in the public domain regarding the existence and magnitude of BEPS (summaries of the studies are included in Annex B). It then contains an overview of global developments that have an impact on corporate tax matters. The core of the report sets out an overview of the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. It also analyses some well-known corporate structures (described in more detail in Annex C) and highlights the most important issues that these structures raise
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
Context
Context of Addressing base erosion and profit shiftingWork of
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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/_-qMrQCTFfA/" 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/_-qMrQCTFfA/">Addressing base erosion and profit shifting</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>
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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/_-qMrQCTFfA/" 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/_-qMrQCTFfA/">Addressing base erosion and profit shifting</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>
