Results 141 to 150 of about 891 (193)
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2017
This chapter describes the political and economic landscape that lead to the creation of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project alongside the core principles of the framework. The tax planning practices of multinational enterprises are undergoing unprecedented levels of media scrutiny, with household name companies such as Apple ...
Ross K. McGill +2 more
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This chapter describes the political and economic landscape that lead to the creation of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project alongside the core principles of the framework. The tax planning practices of multinational enterprises are undergoing unprecedented levels of media scrutiny, with household name companies such as Apple ...
Ross K. McGill +2 more
openaire +1 more source
2017
This chapter looks at the impacts that BEPS may have on governments and businesses by looking at the key discussion points that have surrounded the BEPS Action Plan. The changes brought into being by the BEPS Action Plan are significant and in some aspects represent a fundamental shift in the way taxation is legislated.
Ross K. McGill +2 more
openaire +1 more source
This chapter looks at the impacts that BEPS may have on governments and businesses by looking at the key discussion points that have surrounded the BEPS Action Plan. The changes brought into being by the BEPS Action Plan are significant and in some aspects represent a fundamental shift in the way taxation is legislated.
Ross K. McGill +2 more
openaire +1 more source
Florida Tax Review, 2014
Unprecedented attention to aggressive international tax planning has shaken the earth under the most powerful players in the world of international tax policy design. The media exposure of what Bloomberg’s calls “The Great Corporate Tax Dodge,” combined with the ever-growing discontent of civil society with the magnitude of contribution of the largest ...
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Unprecedented attention to aggressive international tax planning has shaken the earth under the most powerful players in the world of international tax policy design. The media exposure of what Bloomberg’s calls “The Great Corporate Tax Dodge,” combined with the ever-growing discontent of civil society with the magnitude of contribution of the largest ...
openaire +1 more source
2017
This chapter looks at BEPS Actions 8–15 which encompass work in the areas of; transfer pricing (of intangibles, risk, and other high risk transactions), BEPS data collection and analysis, disclosure of aggressive tax planning arrangements, transfer pricing documentation requirements, country-by-country (CbC) reporting, dispute resolution methodologies ...
Ross K. McGill +2 more
openaire +1 more source
This chapter looks at BEPS Actions 8–15 which encompass work in the areas of; transfer pricing (of intangibles, risk, and other high risk transactions), BEPS data collection and analysis, disclosure of aggressive tax planning arrangements, transfer pricing documentation requirements, country-by-country (CbC) reporting, dispute resolution methodologies ...
Ross K. McGill +2 more
openaire +1 more source
INNOVATION BOXES: BEPS AND BEYOND
National Tax Journal, 2016Over the last 15 years, 16 countries have adopted intellectual property (IP) or patent box regimes, including three G7 countries. This paper explains the IP box concept, outlines recent U.S.
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Rapport BEPS Actiepunt: 'Measuring and Monitoring BEPS'
Nederlands Tijdschrift voor Fiscaal Recht, 2015Op 5 oktober 2015 heeft de OESO het definitieve rapport inzake actiepunt 11 van het BEPS-project gepubliceerd. Het rapport inzake actiepunt 11 geeft de resultaten weer van het onderzoek naar de omvang van BEPS en de mogelijkheden om deze te monitoren. Het rapport geeft aan dat het vaststellen van de omvang van BEPS lastig is, gelet op de complexiteit ...
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Intertax, 2020
The article spatially juxtaposes the BEPS Project and the recommendations package handed down thereunder in Pakistan and critically appraises its response at two levels: ideational and practical. It is argued that the ideational lens of sovereignty, efficacy, and legitimacy through which the BEPS phenomenon and its outcomes are being keenly looked at ...
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The article spatially juxtaposes the BEPS Project and the recommendations package handed down thereunder in Pakistan and critically appraises its response at two levels: ideational and practical. It is argued that the ideational lens of sovereignty, efficacy, and legitimacy through which the BEPS phenomenon and its outcomes are being keenly looked at ...
openaire +1 more source
World Tax Journal, 2014
The article evaluates the OECD BEPS Action Plan and recent progress in light of the key insights of the BEPS: (i) progress can be achieved solely through cooperation, and the existing competition based, unilateral action dominated paradigm is destined to fail; (ii) a comprehensive, holistic approach rather than ad hoc fix-ups is needed for a chance of ...
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The article evaluates the OECD BEPS Action Plan and recent progress in light of the key insights of the BEPS: (i) progress can be achieved solely through cooperation, and the existing competition based, unilateral action dominated paradigm is destined to fail; (ii) a comprehensive, holistic approach rather than ad hoc fix-ups is needed for a chance of ...
openaire +1 more source
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2015
New Zealand is actively involved in reviewing its domestic legislation in light of the various BEPS Actions, and has concluded an intergovernmental agreement under FATCA. This article analyses New Zealand’s approach to BEPS and FATCA, observing that it is a dependable team player, but certainly not a leader in terms of giving effect to these ...
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New Zealand is actively involved in reviewing its domestic legislation in light of the various BEPS Actions, and has concluded an intergovernmental agreement under FATCA. This article analyses New Zealand’s approach to BEPS and FATCA, observing that it is a dependable team player, but certainly not a leader in terms of giving effect to these ...
openaire +1 more source