The Resource Addressing base erosion and profit shifting

Addressing base erosion and profit shifting

Label
Addressing base erosion and profit shifting
Title
Addressing base erosion and profit shifting
Contributor
Subject
Language
eng
Summary
Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits as sociated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner
Has edition
Cataloging source
BTN
Government publication
international or intergovernmental publication
Illustrations
illustrations
Index
no index present
LC call number
HJ2305
LC item number
.A33 2013
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
Label
Addressing base erosion and profit shifting
Publication
Bibliography note
Includes bibliographical references
http://library.link/vocab/branchCode
  • net
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
How big a problem is BEPS? An overview of the available data -- Data on corporate income tax revenues -- Data on Foreign Direct Investments -- A review of recent studies relating to BEPS -- Global business models, competitiveness, corporate governance and taxation -- -Global business models and taxation -- Competitiveness and taxation -- Corporate governance and taxation -- Key tax principles and opportunities for base erosion and profit shifting -- Key principles for the taxation of cross-border activities -- Key principles and BEPS opportunities -- Addressing concerns related to base erosion and profit shifting -- Key pressure areas -- Next steps -- Developing a global action plan to address BEPS -- Immediate action from our tax administrations is also needed -- Bibliography -- Annex A. Data on corporate tax revenue as a percentage of GDP -- Annex B.A review of recent studies relating to BEPS -- Studies of effective tax rates of MNEs -- Studies using data from taxpayer returns -- Other analyses of profit shifting -- Bibliography -- Annex C. Examples of MNEs' tax planning structures -- E-commerce structure using a two-tiered structure and transfer of intangibles under a cost-contribution arrangement -- Transfer of manufacturing operations together with a transfer of supporting intangibles under a cost-contribution arrangement -- Leveraged acquisition with debt-push down and use of intermediate holding companies -- Annex D. Current and past OECD work related to base erosion and profit shifting -- -Tax transparency -- Tax treaties -- Transfer pricing -- Aggressive tax planning -- Harmful tax practices -- Tax policy analyses and statistics -- Tax administration -- Tax and development
Control code
ocn829991145
Extent
1 online resource (87 pages)
Form of item
online
Isbn
9789264192652
Media category
computer
Media MARC source
rdamedia
Media type code
c
Other control number
10.1787/9789264192744-en
Other physical details
color illustrations
http://library.link/vocab/recordID
.b30151181
Specific material designation
remote
System control number
  • (OCoLC)829991145
  • ebl9264192743

Library Locations

    • Deakin University Library - Geelong Waurn Ponds CampusBorrow it
      75 Pigdons Road, Waurn Ponds, Victoria, 3216, AU
      -38.195656 144.304955
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