Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis
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The work Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis 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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Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis
Resource Information
The work Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis 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
- Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis
- Language
- eng
- Summary
- This article discusses the main causes for base erosion and profit shifting (BEPS), such as transfer pricing issues, leverage and tax avoidance. In addition, the author describes the combating measures suggested by the OECD and the consequences for federal and local business taxation in Switzerland
- Citation source
- In: IFF Forum für Steuerrecht. - St. Gallen. - (2013),
- Geographic coverage
- International
- Language note
- German
Context
Context of Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische SteuerrechtspraxisWork 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/lW7kPRvsYPM/" 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/lW7kPRvsYPM/">Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis</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>
