ENGLISH

BEPS project explanatory statement : 2015 final reports.

By OECD

Book information

Publisher
OECD
Year
2016
ISBN
9789264263437, 9264263438
Language
english
Format
PDF
Filesize
3 MB (3023032 bytes)
Series
OECD/G20 Base Erosion and Profit Shifting Project.
Pages
19\26
Time added
2018-01-13 14:05:44
Taxation;Double taxation

Description

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.  Read more...

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