Measuring and Monitoring BEPS, Action 11 - 2015 Final Report [electronic resource] / Organisation fo...
Measuring and Monitoring BEPS, Action 11 - 2015 Final Report [electronic resource] / Organisation fo...
Measuring and Monitoring BEPS, Action 11 - 2015 Final Report [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2015.
Alternative title
Date
2015.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (210 p. )
Contents
Chapter 1. Assessment of existing data sources relevant for BEPS analysis Chapter 2. Indicators of base erosion and profit shifting Chapter 3. Towards measuring the scale and economic impact of BEPS and countermeasures Chapter 4. Towards better data and tools for monitoring BEPS in the future
Publication information
Publisher
Paris : OECD Publishing, 2015.
Date Published
2015.
More information
Scope and Contents
Summary
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 ta...
Alternative Titles
Full title
Measuring and Monitoring BEPS, Action 11 - 2015 Final Report [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
OECD/G20 Base Erosion and Profit Shifting Project, 23132612.
Identifiers
Primary Identifiers
Record Identifier
74VK35vxdlOg
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK35vxdlOg
Other Identifiers
ISBN
92-64-24134-5
MMS ID
991023948403902626
