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Language: en
Pages: 280
Pages: 280
Type: BOOK - Published: 2020-02-07 - Publisher: Kluwer Law International
The EU's Anti-Tax Avoidance Directive (ATAD), implemented in January 2019, confronts Member States with complex challenges, particularly via the introduction of
Language: en
Pages: 454
Pages: 454
Type: BOOK - Published: 2017-08-30 - Publisher: Linde Verlag GmbH
Limiting base erosion from different viewpoints Hybrid mismatch arrangements, CFC rules, transfer pricing rules: “Limiting Base Erosion”, the general topic
Language: en
Pages: 120
Pages: 120
Type: BOOK - Published: 2015-10-05 - Publisher: OECD Publishing
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adop
Language: en
Pages: 91
Pages: 91
Type: BOOK - Published: 2013-02-12 - Publisher: OECD Publishing
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl
Language: en
Pages: 214
Pages: 214
Type: BOOK - Published: 2016-12-22 - Publisher: OECD Publishing
The 2015 Report on BEPS Action 4 established a common approach which directly links an entity’s net interest deductions to its level of economic activity, bas