Action Plan on Base Erosion and Profit Shifting [electronic resource] / Organisation for Economic Co...
Action Plan on Base Erosion and Profit Shifting [electronic resource] / Organisation for Economic Co...
Action Plan on 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 (48 p. )
Content type
text
Media type
computer
Carrier type
online resource
Contents
Acronyms and abbreviations Chapter 1. Introduction Chapter 2. Background Chapter 3. Action Plan -A. Actions --(i) Establishing international coherence of corporate income taxation --(ii) Restoring the full effects and benefits of international standards --(iii) Ensuring transparency while promoting...
Publication information
Publisher
Paris : OECD Publishing, 2013.
Date Published
2013.
More information
Scope and Contents
Summary
Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies...
Alternative Titles
Full title
Action Plan on Base Erosion and Profit Shifting [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
Bibliographic Level Mode of Issuance: Monograph
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK3ljVe3DA
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3ljVe3DA
Other Identifiers
ISBN
92-64-20271-4
DDC
343.06
MMS ID
991023945029802626
