The Resource Action Plan on Base Erosion and Profit Shifting, Organisation for Economic Co-operation and Development, (electronic resource)

Action Plan on Base Erosion and Profit Shifting, Organisation for Economic Co-operation and Development, (electronic resource)

Label
Action Plan on Base Erosion and Profit Shifting
Title
Action Plan on Base Erosion and Profit Shifting
Statement of responsibility
Organisation for Economic Co-operation and Development
Creator
Contributor
Contributor
Subject
Language
  • eng
  • eng
Summary
Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation
Cataloging source
FR-PaOEC
http://bibfra.me/vocab/relation/contentprovider
S9AKVEgPzVU
Government publication
international or intergovernmental publication
Language note
English
Literary form
non fiction
Nature of contents
dictionaries
http://bibfra.me/vocab/lite/organizationName
Organisation for Economic Co-operation and Development
http://library.link/vocab/relatedWorkOrContributorName
  • Organisation for Economic Co-operation and Development
  • Organisation for Economic Co-operation and Development
http://library.link/vocab/subjectName
  • Taxation
  • Finance and Investment
  • Political Science
  • Law, Politics & Government
  • Public Finance
Label
Action Plan on Base Erosion and Profit Shifting, Organisation for Economic Co-operation and Development, (electronic resource)
Instantiates
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
Acronyms and abbreviations Chapter 1. Introduction Chapter 2. Background Chapter 3. Action Plan -A. Actions --(i) Establishing international coherence of corporate income taxation --(ii) Restoring the full effects and benefits of international standards --(iii) Ensuring transparency while promoting increased certainty and --(iv) From agreed policies to tax rules: the need for a swift implementation of the measures -B. Timing -C. Methodology --(i) An inclusive and effective process: launching the OECD/G20 BEPS Project and involving developing countries --(ii) Efficient process --(iii) Consulting with business and civil society References Annex A. Overview of the actions and timelines Tables -Table A.1 Summary of the BEPS Action Plan by action -Table A.2 Summary of the BEPS Action Plan by timeline
Extent
1 online resource (48 p. )
File format
multiple file formats
Form of item
online
Isbn
9789264202719
Media category
computer
Media type code
c
Other control number
10.1787/9789264202719-en
Specific material designation
remote
System control number
  • (CKB)2670000000433188
  • (FR-PaOEC)9789264202719-en
  • (SSID)ssj0001431888
  • (PQKBManifestationID)11828055
  • (PQKBTitleCode)TC0001431888
  • (PQKBWorkID)11386195
  • (PQKB)11374547
  • (EXLCZ)992670000000433188
Label
Action Plan on Base Erosion and Profit Shifting, Organisation for Economic Co-operation and Development, (electronic resource)
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
Acronyms and abbreviations Chapter 1. Introduction Chapter 2. Background Chapter 3. Action Plan -A. Actions --(i) Establishing international coherence of corporate income taxation --(ii) Restoring the full effects and benefits of international standards --(iii) Ensuring transparency while promoting increased certainty and --(iv) From agreed policies to tax rules: the need for a swift implementation of the measures -B. Timing -C. Methodology --(i) An inclusive and effective process: launching the OECD/G20 BEPS Project and involving developing countries --(ii) Efficient process --(iii) Consulting with business and civil society References Annex A. Overview of the actions and timelines Tables -Table A.1 Summary of the BEPS Action Plan by action -Table A.2 Summary of the BEPS Action Plan by timeline
Extent
1 online resource (48 p. )
File format
multiple file formats
Form of item
online
Isbn
9789264202719
Media category
computer
Media type code
c
Other control number
10.1787/9789264202719-en
Specific material designation
remote
System control number
  • (CKB)2670000000433188
  • (FR-PaOEC)9789264202719-en
  • (SSID)ssj0001431888
  • (PQKBManifestationID)11828055
  • (PQKBTitleCode)TC0001431888
  • (PQKBWorkID)11386195
  • (PQKB)11374547
  • (EXLCZ)992670000000433188

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