OECD/G20 Base Erosion and Profit Shifting Project Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook OECD/G20 Base Erosion and Profit Shifting Project Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report write by OECD. This book was released on 2015-10-05. OECD/G20 Base Erosion and Profit Shifting Project Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report available in PDF, EPUB and Kindle. 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. This publication is the final report for Action 3.
Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report
Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report write by OCDE,. This book was released on 2015-10-12. Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report available in PDF, EPUB and Kindle. This report sets out recommendations in the form of building blocks for effective CFC rules. The recommendations are designed to ensure that jurisdictions that choose to implement them, have rules that effectively prevent taxpayers from shifting income into foreign subsidiaries. The report sets out the following six building blocks for the design of effective CFC rules: (1) definition of a CFC, (2) CFC exemptions and threshold requirements, (3) definition of income, (4) computation of income, (5) attribution of income, and (6) prevention and elimination of double taxation. Because each country prioritises policy objectives differently, the recommendations provide flexibility to implement CFC rules that combat BEPS in a manner consistent with the policy objectives of the overall tax system and the international legal obligations of the country concerned.
Action Plan on Base Erosion and Profit Shifting
Action Plan on Base Erosion and Profit Shifting - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Action Plan on Base Erosion and Profit Shifting write by OECD. This book was released on 2013-07-19. Action Plan on Base Erosion and Profit Shifting available in PDF, EPUB and Kindle. 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.
OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report
OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report write by OECD. This book was released on 2015-10-05. OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report available in PDF, EPUB and Kindle. 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. This publication is the final report for Action 2.
OECD/G20 Base Erosion and Profit Shifting Project Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report
OECD/G20 Base Erosion and Profit Shifting Project Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook OECD/G20 Base Erosion and Profit Shifting Project Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report write by OECD. This book was released on 2015-10-05. OECD/G20 Base Erosion and Profit Shifting Project Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report available in PDF, EPUB and Kindle. 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. This publication is the final report for Action 6.
