Measuring and Monitoring BEPS, Action 11 - 2015 Final Report
There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is resp...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris :
OECD Publishing
2015.
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| Colección: | OECD/G20 Base Erosion and Profit Shifting Project,
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706192306719 |
Tabla de Contenidos:
- Chapter 1. Assessment of existing data sources relevant for BEPS analysis Chapter 2. Indicators of base erosion and profit shifting Chapter 3. Towards measuring the scale and economic impact of BEPS and countermeasures Chapter 4. Towards better data and tools for monitoring BEPS in the future
