Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance Action 5 2015 Final Report PDF Download
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Author | : OCDE, |
Publisher | : OCDE |
Total Pages | : 80 |
Release | : 2015-10-12 |
Genre | : Corporations |
ISBN | : 9789264241183 |
Download Countering Harmful Tax Practices More Effectively, Taking Into Account Transparency and Substance, Action 5 - 2015 Final Report Book in PDF, ePub and Kindle
Preferential regimes continue to be a key pressure area. Current concerns are primarily about preferential regimes which can be used for artificial profit shifting and about a lack of transparency in connection with certain rulings. The report sets out an agreed methodology to assess whether there is substantial activity. In the context of IP regimes such as patent boxes, agreement was reached on the nexus approach which uses expenditures as a proxy for substantial activity and ensures that taxpayers can only benefit from IP regimes where they engaged in research and development and incurred actual expenditures on such activities. The same principle can also be applied to other preferential regimes so that such regimes are found to require substantial activity where the taxpayer undertook the core income generating activities. In the area of transparency, a framework has been agreed for the compulsory spontaneous exchange of information on rulings that could give rise to BEPS concerns in the absence of such exchange. The results of the application of the existing factors applied by the FHTP, and the elaborated substantial activity and transparency factors, to a number of preferential regimes are included in this report.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 85 |
Release | : 2015-10-05 |
Genre | : |
ISBN | : 9264241191 |
Download OECD/G20 Base Erosion and Profit Shifting Project Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report Book in PDF, ePub and Kindle
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 5.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 82 |
Release | : 1998-05-19 |
Genre | : |
ISBN | : 9264162941 |
Download Harmful Tax Competition An Emerging Global Issue Book in PDF, ePub and Kindle
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 48 |
Release | : 2017-10-16 |
Genre | : |
ISBN | : 9264283951 |
Download OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - 2017 Progress Report on Preferential Regimes Inclusive Framework on BEPS: Action 5 Book in PDF, ePub and Kindle
This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified.
Author | : Kyriazis |
Publisher | : Oxford University Press |
Total Pages | : 289 |
Release | : 2023-09-21 |
Genre | : Law |
ISBN | : 019887829X |
Download Fiscal State Aid Law and Harmful Tax Competition in the Euro Book in PDF, ePub and Kindle
The intersection between fiscal state aid and taxation has become more topical than ever. Mounting financial crises have left EU Member States scrambling to increase their tax revenue, balance their budgets, and attract capital. Taking advantage of these trends, multinational enterprises have lobbied for favourable tax arrangements, raising questions about the breadth of control the Commission can and should practise. To address egregious instances of favourable taxation, the Commission has tried to simultaneously use soft law and deploy Treaty rules on state aid. Fiscal State Aid Law and Harmful Tax Competition in the EU examines the use of state aid rules against national tax measures. Kyriazis's book presents a targeted investigation of these measures in two parts. The first part addresses Commission decisions and ECJ judgments of the early 2000s, which the author calls the "first wave". The second part consists of all the recent Commission decisions and investigations into tax schemes and individual tax rulings, most notably the Apple, Fiat, Starbucks, and Amazon investigations, which Kyriazis labels the "second wave". The characteristics and common threads of each wave are set out, their similarities and differences dissected, and their nexus to the EU's fight against harmful tax competition explored. Containing a thorough analysis of the legal concept of fiscal state aid under Article 107(1) of the Treaty on the Functioning of the European Union, this book will be of interest to scholars of European and International Tax law and practitioners working in the field of European competition law.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 412 |
Release | : 2020-12-15 |
Genre | : |
ISBN | : 9264538054 |
Download OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2019 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 Book in PDF, ePub and Kindle
BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 484 |
Release | : 2018-12-13 |
Genre | : |
ISBN | : 9264309586 |
Download OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2017 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 Book in PDF, ePub and Kindle
This report reflects the outcome of the second annual peer review of the implementation of the Action 5 minimum standard and covers 92 jurisdictions. It assesses implementation for the 1 January 2017 – 31 December 2017 period.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 445 |
Release | : 2021-12-14 |
Genre | : |
ISBN | : 9264344403 |
Download OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 Book in PDF, ePub and Kindle
BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns.
Author | : Peter Harris |
Publisher | : Cambridge University Press |
Total Pages | : 627 |
Release | : 2020-03-19 |
Genre | : Business & Economics |
ISBN | : 110847781X |
Download International Commercial Tax Book in PDF, ePub and Kindle
Updated to address recent developments, this evaluation of the international tax order compares approaches of the OECD, UN, and EU.
Author | : Florian Navisotschnigg |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 233 |
Release | : 2022-08-09 |
Genre | : Law |
ISBN | : 940354905X |
Download Substance in International Tax Law Book in PDF, ePub and Kindle
The notion of ‘substance’ is proving to be central to the OECD’s base erosion and profit shifting (BEPS) project, particularly in the area of taxation of intangibles. In this book, this notoriously hard-to-define concept is examined from three distinct angles: transfer pricing (DEMPE Approach), harmful tax practices (Substantial Activity Requirement), and tax treaties (Beneficial Ownership). In a thoroughgoing investigation using the practical example of an IP company, the author provides detailed and precise answers to the following questions: What substance is necessary to be entitled to intangible-related returns? What substance is necessary to benefit from preferential IP regimes or no or only nominal tax jurisdictions? What substance is necessary to collect royalties free from withholding taxes? Given the need to agree on a common understanding of substance in international tax law in order to avoid costly tax disputes, this important book is unmatched for the clear light it sheds on the most relevant substance requirements regarding intangibles. It will prove invaluable to tax practitioners and in-house counsel who are dealing with cross-border transactions concerning intangibles.