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The G20 and the “Base Erosion and Profit Shifting (BEPS) Project”
2017This report provides a survey and analysis of the efforts to reform the rules on international corporate taxation under the project on base erosion and profit shifting (BEPS). This was launched in 2012 by the Organisation for Economic Cooperation and Development (OECD), and supported in 2013 by the G20 world leaders, adding participation in the work by
Picciotto, Sol +4 more
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Bulletin for International Taxation, 2017
In this article, the author considers the implications of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “MLI”) for the OECD/G20 Base Erosion and Profit Shifting initiative in general, and specifically of the United States not signing the MLI.
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In this article, the author considers the implications of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “MLI”) for the OECD/G20 Base Erosion and Profit Shifting initiative in general, and specifically of the United States not signing the MLI.
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Intertax, 2017
The article scrutinizes the recently adopted Directive 2016/1164/EU (also known as the Anti-Tax Avoidance Directive) in the light of BEPS Actions 2, 3 and 4. For this particular purpose, after a brief overview of the general policy objectives of the Directive, the analysis is focused on the measures of the Directive that refers explicitly to the ...
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The article scrutinizes the recently adopted Directive 2016/1164/EU (also known as the Anti-Tax Avoidance Directive) in the light of BEPS Actions 2, 3 and 4. For this particular purpose, after a brief overview of the general policy objectives of the Directive, the analysis is focused on the measures of the Directive that refers explicitly to the ...
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2020
This thesis was shaped from Action 13 of the recent Base Erosion and Profit Shifting (BEPS) project adopted by the Organisation for Economic Co-operation and Development (OECD) and G20 countries to prevent profit shifting by multinational enterprises (MNEs).
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This thesis was shaped from Action 13 of the recent Base Erosion and Profit Shifting (BEPS) project adopted by the Organisation for Economic Co-operation and Development (OECD) and G20 countries to prevent profit shifting by multinational enterprises (MNEs).
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BEPS – base erosion and profit shifting: evolução, impacto e perspetivas futuras
2019A reforma fiscal internacional tem sido marcada, nos últimos anos, pelo dinamismo propulsionado pelo Plano de Ação BEPS proposto pela OCDE com o apoio político do G20. Este trabalho propõe-se a efetuar uma análise transversal e sistematizada sobre o processo de combate ao planeamento fiscal abusivo e elisão fiscal no âmbito deste Projeto: identificar ...
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How large is the corporate tax base erosion and profit shifting? A general equilibrium approach
Economic Systems Research, 2022María Teresa Álvarez-Martínez +2 more
exaly
The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project
World, 2021Lijun Liz Zhao, Pengfei Zhang
exaly
Base Erosion and Profit Shifting (BEPS) – Wie geht es weiter?
2014Achim Pross, Oliver Petzold
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