Measuring and Monitoring BEPS, Action 11 - 2015 Final Report:
There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is resp...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2015
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| Schriftenreihe: | OECD/G20 Base Erosion and Profit Shifting Project
|
| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. This report assesses currently available data and concludes that significant limitations severely constrain economic analyses of the scale and economic impact of BEPS and improved data and methodologies are required. Noting these data limitations, a dashboard of six BEPS indicators has been constructed, using different data sources and assessing different BEPS channels. These indicators provide evidence that BEPS exists and has been increasing over time. New empirical analysis estimates that the scale of global CIT revenue losses could be between USD 100 and 240 billion annually at 2014 levels. The report also presents a toolkit to assist countries evaluate the fiscal effects of BEPS countermeasures. The research also finds significant non-fiscal economic distortions arising from BEPS. The report concludes by making recommendations regarding data and monitoring tools to improve the analysis of BEPS in the future |
| Beschreibung: | 1 Online-Ressource (272 Seiten) 21 x 28cm |
| ISBN: | 9789264241343 |
| DOI: | 10.1787/9789264241343-en |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T15:44:21Z |
| indexdate | 2024-12-18T19:02:00Z |
| institution | BVB |
| isbn | 9789264241343 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-032371061 |
| oclc_num | 1220894005 |
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| physical | 1 Online-Ressource (272 Seiten) 21 x 28cm |
| psigel | ZDB-13-SOC |
| publishDate | 2015 |
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| publisher | OECD Publishing |
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| series2 | OECD/G20 Base Erosion and Profit Shifting Project |
| spelling | Measuring and Monitoring BEPS, Action 11 - 2015 Final Report Organisation for Economic Co-operation and Development Paris OECD Publishing 2015 1 Online-Ressource (272 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier OECD/G20 Base Erosion and Profit Shifting Project There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. This report assesses currently available data and concludes that significant limitations severely constrain economic analyses of the scale and economic impact of BEPS and improved data and methodologies are required. Noting these data limitations, a dashboard of six BEPS indicators has been constructed, using different data sources and assessing different BEPS channels. These indicators provide evidence that BEPS exists and has been increasing over time. New empirical analysis estimates that the scale of global CIT revenue losses could be between USD 100 and 240 billion annually at 2014 levels. The report also presents a toolkit to assist countries evaluate the fiscal effects of BEPS countermeasures. The research also finds significant non-fiscal economic distortions arising from BEPS. The report concludes by making recommendations regarding data and monitoring tools to improve the analysis of BEPS in the future Taxation Economics https://doi.org/10.1787/9789264241343-en Verlag kostenfrei Volltext |
| spellingShingle | Measuring and Monitoring BEPS, Action 11 - 2015 Final Report Taxation Economics |
| title | Measuring and Monitoring BEPS, Action 11 - 2015 Final Report |
| title_auth | Measuring and Monitoring BEPS, Action 11 - 2015 Final Report |
| title_exact_search | Measuring and Monitoring BEPS, Action 11 - 2015 Final Report |
| title_exact_search_txtP | Measuring and Monitoring BEPS, Action 11 - 2015 Final Report |
| title_full | Measuring and Monitoring BEPS, Action 11 - 2015 Final Report Organisation for Economic Co-operation and Development |
| title_fullStr | Measuring and Monitoring BEPS, Action 11 - 2015 Final Report Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Measuring and Monitoring BEPS, Action 11 - 2015 Final Report Organisation for Economic Co-operation and Development |
| title_short | Measuring and Monitoring BEPS, Action 11 - 2015 Final Report |
| title_sort | measuring and monitoring beps action 11 2015 final report |
| topic | Taxation Economics |
| topic_facet | Taxation Economics |
| url | https://doi.org/10.1787/9789264241343-en |