BEPS project explanatory statement : 2015 final reports.

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BEPS project explanatory statement :...

BEPS project explanatory statement : 2015 final reports.

Name: BEPS project explanatory statement : 2015 final reports.
ISBN: 9789264263437

OECD

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Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. A key focus of this work is to eliminate double non-taxation. However in doing so, new rules should not result in double taxation, unwarranted compliance burdens or restrictions to legitimate cross-border activity. This Explanatory Statement offers an overview of the BEPS Project and outcomes.

年:

2016

出版商:

OECD

語言:

english

頁數:

ISBN 10:

9264263438

ISBN 13:

9789264263437

系列: