Addressing Base Erosion and Profit Shifting:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris[u.a.]
OECD Publ.
2013
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 87 S. graph. Darst. |
| ISBN: | 9789264192652 |
Internformat
MARC
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| 245 | 1 | 0 | |a Addressing Base Erosion and Profit Shifting |c OECD |
| 264 | 1 | |a Paris[u.a.] |b OECD Publ. |c 2013 | |
| 300 | |a 87 S. |b graph. Darst. | ||
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Datensatz im Suchindex
| _version_ | 1804150414843576320 |
|---|---|
| adam_text | TABLE
OF
CONTENTS
-
З
Table of contents
Executive
summary
.................................................5
Chapter
1.
Introduction
............................................. 13
Chapter
2.
How big a problem is BEPS? An overview of the available data
. . 15
Data on corporate income tax revenues
................................ 15
Data on Foreign Direct Investments
...................................17
A review of recent studies relating to BEPS
.............................18
Chapter
3.
Global business models, competitiveness, corporate governance
and taxation
.............................................25
Global business models and taxation
..................................25
Competitiveness and taxation
.......................................28
Corporate governance and taxation
...................................30
Chapter
4.
Key tax principles and opportunities for base erosion and profit
shifting
.................................................33
Key principles for the taxation of cross-border activities
..................33
Key principles and BEPS opportunities
................................39
Chapter
5.
Addressing concerns related to base erosion and profit shifting
. . 47
Key pressure areas
................................................47
Next steps
.......................................................48
Developing a global action plan to address BEPS
........................51
Immediate action from our tax administrations is also needed
..............53
Bibliography
......................................................55
Annex A. Data on corporate tax revenue as a percentage of GDP
..........57
ADDRESSING BASE EROSION AND PROFIT SHIFTING
O OECD
2013
4
-TABLE OF
CONTENTS
Annex
В.
A review of recent studies relating to BEPS
....................61
Studies of effective tax rates of MNEs
................................61
Studies using data from taxpayer returns
..............................63
Other analyses of profit shifting
.....................................65
Bibliography
.....................................................69
Annex C. Examples of MNEs tax planning structures
...................73
E-commerce structure using a two-tiered structure and transfer of intangibles
under a cost-contribution arrangement
................................74
Transfer of manufacturing operations together with a transfer of supporting
intangibles under a cost-contribution arrangement
.......................76
Leveraged acquisition with debt-push down and use of intermediate holding
companies
.......................................................79
Annex D. Current and past
OECD
work related to
hase
erosion and profit shifting
. 83
Tax transparency
.................................................83
Tax treaties
......................................................84
Transfer pricing
..................................................84
Aggressive tax planning
............................................85
Harmful tax practices
..............................................85
Tax policy analyses and statistics
.....................................85
Tax
adm
inistration
................................................86
Tax and development
..............................................86
Figures
Figure
2.1
Taxes on corporate income as a percentage of GDP
...............16
Figure
3.1
A simplified representation of a global value chain
...............26
Figure
3.2
Index of the relative length of Global Value Chains, world average,
selected industries,
2008...................................27
Figure C.I Group
A s
tax-planning structure
.............................74
Figure C.2 Group
A s
tax-planning structure
.............................77
Figure C.3 Leveraged acquisition
......................................79
Table
Table A.I Corporate tax revenue,
%
of GDP,
1990-2011...................58
Boxes
Box
2.1
Statutory corporate income tax rates versus effective corporate
income tax rates
.......................................... 19
Box D.I BEPS and developing countries
..............................87
ADDRESSING BASE EROSION AND PROFIT SHIFTING
O OECD
2013
|
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| indexdate | 2024-07-10T00:38:33Z |
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| isbn | 9789264192652 |
| language | English |
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| physical | 87 S. graph. Darst. |
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| spelling | Addressing Base Erosion and Profit Shifting OECD Paris[u.a.] OECD Publ. 2013 87 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Besteuerungsgrundlage (DE-588)4198716-0 gnd rswk-swf Doppelbesteuerung (DE-588)4012744-8 gnd rswk-swf Internationale Gewinnverlagerung (DE-588)4122219-2 gnd rswk-swf Doppelbesteuerung (DE-588)4012744-8 s Internationale Gewinnverlagerung (DE-588)4122219-2 s Besteuerungsgrundlage (DE-588)4198716-0 s b DE-604 OECD Sonstige (DE-588)5157-3 oth Digitalisierung UB Bamberg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026028619&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Addressing Base Erosion and Profit Shifting Besteuerungsgrundlage (DE-588)4198716-0 gnd Doppelbesteuerung (DE-588)4012744-8 gnd Internationale Gewinnverlagerung (DE-588)4122219-2 gnd |
| subject_GND | (DE-588)4198716-0 (DE-588)4012744-8 (DE-588)4122219-2 |
| title | Addressing Base Erosion and Profit Shifting |
| title_auth | Addressing Base Erosion and Profit Shifting |
| title_exact_search | Addressing Base Erosion and Profit Shifting |
| title_full | Addressing Base Erosion and Profit Shifting OECD |
| title_fullStr | Addressing Base Erosion and Profit Shifting OECD |
| title_full_unstemmed | Addressing Base Erosion and Profit Shifting OECD |
| title_short | Addressing Base Erosion and Profit Shifting |
| title_sort | addressing base erosion and profit shifting |
| topic | Besteuerungsgrundlage (DE-588)4198716-0 gnd Doppelbesteuerung (DE-588)4012744-8 gnd Internationale Gewinnverlagerung (DE-588)4122219-2 gnd |
| topic_facet | Besteuerungsgrundlage Doppelbesteuerung Internationale Gewinnverlagerung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026028619&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT oecd addressingbaseerosionandprofitshifting |