New Zealands Proposed Response To The Beps Action Plans The Proposals The Impact And Potential Concerns PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download New Zealands Proposed Response To The Beps Action Plans The Proposals The Impact And Potential Concerns PDF full book. Access full book title New Zealands Proposed Response To The Beps Action Plans The Proposals The Impact And Potential Concerns.
Author | : J. Nario |
Publisher | : |
Total Pages | : |
Release | : 2018 |
Genre | : |
ISBN | : |
Download New Zealand's Proposed Response to the BEPS Action Plans : the Proposals, the Impact, and Potential Concerns Book in PDF, ePub and Kindle
The authors examine the key elements of New Zealand's proposed bill to prevent base erosion and profit shifting (BEPS) by multinational enterprises and discuss the potential impact of the proposals. The authors note that, much like New Zealand's adoption of the multilateral instrument (MLI), many of the proposals attempt to align New Zealand's laws with the OECD's recommendations, but others go beyond the scope of those recommendations and may produce conflict with key trading partners.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 44 |
Release | : 2013-07-19 |
Genre | : |
ISBN | : 9264202714 |
Download Action Plan on Base Erosion and Profit Shifting Book in PDF, ePub and Kindle
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
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 | : Org. for Economic Cooperation & Development |
Total Pages | : 100 |
Release | : 2015-10-20 |
Genre | : |
ISBN | : 9789264241374 |
Download OECD/G20 Base Erosion and Profit Shifting Project Mandatory Disclosure Rules, Action 12 - 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 12.
Author | : Oecd |
Publisher | : OCDE |
Total Pages | : 99 |
Release | : 2014-09-16 |
Genre | : Business & Economics |
ISBN | : 9789264218796 |
Download Neutralising the Effects of Hybrid Mismatch Arrangements Book in PDF, ePub and Kindle
This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part 1 of the report will be supplemented by a commentary, which will explain the recommended rules and illustrate their application with practical examples. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 355 |
Release | : 2021-09-15 |
Genre | : |
ISBN | : 9264424083 |
Download Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies Book in PDF, ePub and Kindle
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 202 |
Release | : 2014-09-16 |
Genre | : |
ISBN | : 9264218785 |
Download OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy Book in PDF, ePub and Kindle
This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 91 |
Release | : 2013-02-12 |
Genre | : |
ISBN | : 9264192743 |
Download Addressing Base Erosion and Profit Shifting Book in PDF, ePub and Kindle
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author | : Mark Brabazon |
Publisher | : Cambridge University Press |
Total Pages | : 417 |
Release | : 2019-05-02 |
Genre | : Law |
ISBN | : 1108492258 |
Download International Taxation of Trust Income Book in PDF, ePub and Kindle
This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 612 |
Release | : 2017-07-10 |
Genre | : |
ISBN | : 9264265120 |
Download OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 Book in PDF, ePub and Kindle
This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.