102A: Cahiers de droit fiscal international: The IFA Cahiers' are released annually by Sdu on behalf of the IFA (International Fiscal Association). These "Cahiers" contain a wealth of domestic and international material in dealing with the Subjects to be discussed at the following Congress. They comprise IFA Branch Reports together with a General Report and an EU Report on each of the two Subjects selected for the Congress of that year.
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
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 and profit sharing.
BEPS and the power to tax / Allison Christians -- Tax sovereignty and digital economy in post-BEPS times / Ramon Tomazela Santos & Sergio André Rocha -- Justification and implementation of the international allocation of taxing rights: can ...
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS.
BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement.
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
The lack of timely, comprehensive and relevant information on aggressive tax planning strategies is one of the main challenges faced by tax authorities worldwide.
The Programme of Work outlined proposals in two pillars that could form the basis for a multilateral consensus-based solution.
This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity.