Addressing base erosion and profit shifting
Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding th...
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| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris :
OECD
2013.
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705232806719 |
Tabla de Contenidos:
- Executive summary Chapter 1. Introduction Chapter 2. How big a problem is BEPS? An overview of the available data -Data on corporate income tax revenues -Data on Foreign Direct Investments -A review of recent studies relating to BEPS Chapter 3. Global business models, competitiveness, corporate governance and taxation -Global business models and taxation -Competitiveness and taxation -Corporate governance and taxation Chapter 4. Key tax principles and opportunities for base erosion and profit shifting -Key principles for the taxation of cross-border activities -Key principles and BEPS opportunities Chapter 5. Addressing concerns related to base erosion and profit shifting -Key pressure areas -Next steps -Developing a global action plan to address BEPS -Immediate action from our tax administrations is also needed Bibliography Annex A. Data on corporate tax revenue as a percentage of GDP Annex B. A review of recent studies relating to BEPS -Studies of effective tax rates of MNEs -Studies using data from taxpayer returns -Other analyses of profit shifting -Bibliography Annex C. Examples of MNEs’ tax planning structures -E-commerce structure using a two-tiered structure and transfer of intangibles under a cost-contribution arrangement -Transfer of manufacturing operations together with a transfer of supporting intangibles under a cost-contribution arrangement -Leveraged acquisition with debt-push down and use of intermediate holding companies Annex D. Current and past OECD work related to base erosion and profit shifting -Tax transparency -Tax treaties -Transfer pricing -Aggressive tax planning -Harmful tax practices -Tax policy analyses and statistics -Tax administration -Tax and development
