Addressing Base Erosion and Profit Shifting [electronic resource] / Organisation for Economic Co-ope...
Addressing Base Erosion and Profit Shifting [electronic resource] / Organisation for Economic Co-ope...
Addressing Base Erosion and Profit Shifting [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2013.
Alternative title
Date
2013.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (88 p. ) ill. ;
Content type
text
Media type
computer
Carrier type
online resource
Contents
Executive summary Chapter 1. Introduction Chapter 2. How big a problem is BEPS? An overview of the available data -Data on corporate income tax revenues -Data on Foreign Direct Investments -A review of recent studies relating to BEPS Chapter 3. Global business models, competitiveness, corporate gove...
Publication information
Publisher
Paris : OECD Publishing, 2013.
Date Published
2013.
Subjects
More information
Scope and Contents
Summary
Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and prof...
Alternative Titles
Full title
Addressing Base Erosion and Profit Shifting [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Author / Artists
Notes
General note
Bibliographic Level Mode of Issuance: Monograph
Includes bibliographical references.
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK3lj3JjvO
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3lj3JjvO
Other Identifiers
ISBN
92-64-19274-3
MMS ID
991023945023702626
