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New Zealand's BEPS Proposals Go Beyond OECD's Recommendations

New Zealand's BEPS Proposals Go Beyond OECD's Recommendations
Author: Brendan Brown
Publisher:
Total Pages:
Release: 2017
Genre:
ISBN:

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The New Zealand government has announced measures intended to counter base erosion and profit shifting (BEPS) that, in some respects, go further than any of the OECD's BEPS recommendations. The authors explain the announcements, which include measures to address permanent establishment (PE) avoidance, significant changes to the transfer pricing and thin capitalization rules, measures to address hybrid mismatch arrangements, and various measures to increase Inland Revenue's enforcement powers.


New Zealand's Proposed Response to the BEPS Action Plans : the Proposals, the Impact, and Potential Concerns

New Zealand's Proposed Response to the BEPS Action Plans : the Proposals, the Impact, and Potential Concerns
Author: J. Nario
Publisher:
Total Pages:
Release: 2018
Genre:
ISBN:

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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.


Action Plan on Base Erosion and Profit Shifting

Action Plan on Base Erosion and Profit Shifting
Author: OECD
Publisher: OECD Publishing
Total Pages: 44
Release: 2013-07-19
Genre:
ISBN: 9264202714

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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.


Harmful Tax Competition An Emerging Global Issue

Harmful Tax Competition An Emerging Global Issue
Author: OECD
Publisher: OECD Publishing
Total Pages: 82
Release: 1998-05-19
Genre:
ISBN: 9264162941

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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.


OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, New Zealand (Stage 2) Inclusive Framework on BEPS: Action 14

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, New Zealand (Stage 2) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
Total Pages: 93
Release: 2021-04-15
Genre:
ISBN: 9264544143

Download OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, New Zealand (Stage 2) Inclusive Framework on BEPS: Action 14 Book in PDF, ePub and Kindle

This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of New Zealand, which is accompanied by a document addressing the implementation of best practices.


OECD/G20 Base Erosion and Profit Shifting Project Mandatory Disclosure Rules, Action 12 - 2015 Final Report

OECD/G20 Base Erosion and Profit Shifting Project Mandatory Disclosure Rules, Action 12 - 2015 Final Report
Author: Oecd
Publisher: Org. for Economic Cooperation & Development
Total Pages: 100
Release: 2015-10-20
Genre:
ISBN: 9789264241374

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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.


OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, New Zealand (Stage 1) Inclusive Framework on BEPS: Action 14

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, New Zealand (Stage 1) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
Total Pages: 80
Release: 2018-08-30
Genre:
ISBN: 9264304363

Download OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, New Zealand (Stage 1) Inclusive Framework on BEPS: Action 14 Book in PDF, ePub and Kindle

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to ...


Resolving Foreign Bribery Cases with Non-Trial Resolutions Settlements and Non-Trial Agreements by Parties to the Anti-Bribery Convention

Resolving Foreign Bribery Cases with Non-Trial Resolutions Settlements and Non-Trial Agreements by Parties to the Anti-Bribery Convention
Author: OECD
Publisher: OECD Publishing
Total Pages: 224
Release: 2019-03-10
Genre:
ISBN: 9264677852

Download Resolving Foreign Bribery Cases with Non-Trial Resolutions Settlements and Non-Trial Agreements by Parties to the Anti-Bribery Convention Book in PDF, ePub and Kindle

Non-trial resolutions, often referred to as settlements, have been the predominant means of enforcing foreign bribery and other related offences since the entry into force of the OECD Anti-Bribery Convention 20 years ago. The last decade has seen a steady increase in the use of coordinated multi-jurisdictional non-trial resolutions, which have, to date, permitted the highest global amount of combined financial penalties in foreign bribery cases. This study is the first cross-country examination of the different types of resolutions that can be used to resolve foreign bribery cases.


OECD/G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports

OECD/G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports
Author: OECD
Publisher: OECD Publishing
Total Pages: 24
Release: 2016-08-26
Genre:
ISBN: 9264263438

Download OECD/G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports Book in PDF, ePub and Kindle

Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.


Ireland and the European Union

Ireland and the European Union
Author: Michael Holmes
Publisher: Manchester University Press
Total Pages: 255
Release: 2021-11-02
Genre: Political Science
ISBN: 1526159589

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This book examines how Ireland’s relationship with the EU was affected by a succession of crises in both the Republic of Ireland and Northern Ireland. The financial crisis, the Brexit crisis and the migration crisis were not of equal significance on the island of Ireland. The financial crisis was a huge issue for the Republic but not Northern Ireland, Brexit had a major impact in both polities, the migration and populism issues were less controversial, while foreign policy challenges had a minimal impact. The book provides a summary of the main features of each of the crises to be considered, from both the EU and the Irish perspective. Ireland and the European Union is the first volume of its kind to provide a comprehensive analysis on British–Irish relations in the context of Brexit. It assesses the Withdrawal Agreement and Protocol on Ireland/Northern Ireland, the devolution settlement and the 1998 Agreement, as well as the European dimension to Northern Ireland’s peace process. The contributors explore a number of policy areas that are central to the understanding of each of the crises and the impact of each for Ireland. Chapters examine issues such as security, migration and taxation as well as protest politics, political parties, the media, public opinion and the economic impact of each of these crises on Ireland’s relationship with the EU.