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Addressing Base Erosion and Profit Shifting / Organisation for Economic Co-operation and Development

Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Publisher: Paris : OECD Publishing, 2013Description: Online-Ressource (88 p.) : illISBN:
  • 9789264192744
Subject(s): Additional physical formats: Parallelausg.: Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices | Erscheint auch als: Addressing base erosion and profit shifting. Druck-Ausgabe. Paris : OECD, 2013. 87 S.RVK: RVK: QT 320 | PP 8080 | QL 410DOI: DOI: 10.1787/9789264192744-enOnline resources: 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 associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.PPN: PPN: 1658135652Package identifier: Produktsigel: ZDB-13-SOC | ZDB-13-SOC-ebook
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