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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: 272
Pages: 272
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: 550
Pages: 550
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: 227
Pages: 227
Type: BOOK - Published: 2021-07-14 - Publisher: Springer Nature
This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Fi
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