Pillar Two of the Inclusive Framework on Beps
Language: en
Pages: 0
Authors: Carlo Garbarino
Categories: Law
Type: BOOK - Published: 2024-09-28 - Publisher:

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Adopting a practical problem-solving approach, this book critically analyses the recent OECD Global Anti-Base Erosion Model Rules that have been adopted to addr
Action Plan on Base Erosion and Profit Shifting
Language: en
Pages: 44
Authors: OECD
Categories:
Type: BOOK - Published: 2013-07-19 - Publisher: OECD Publishing

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This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion an
Tax Challenges Arising from Digitalisation – Interim Report 2018
Language: en
Pages: 260
Authors: Collectif
Categories: Business & Economics
Type: BOOK - Published: 2018-05-29 - Publisher: OECD

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This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing th
OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Report on Pillar Two Blueprint Inclusive Framework on BEPS
Language: en
Pages: 250
Authors: OECD
Categories:
Type: BOOK - Published: 2020-10-14 - Publisher: OECD Publishing

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The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence t
Harmful Tax Competition An Emerging Global Issue
Language: en
Pages: 82
Authors: OECD
Categories:
Type: BOOK - Published: 1998-05-19 - Publisher: OECD Publishing

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Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto l