Search Results for "BEPS"

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As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy,…

OECD Invites Public Input on Tax Certainty Aspects of Amount A under Pillar One

…rule and ADIs the existing capital-based rule. Fixed ratio rule The recommendations of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project on thin capitalisation are expressed in the general…

[October Budget 2022] Proposed Changes to Australia’s Thin Capitalisation Rules

As part of the ongoing work of a partnership on base erosion and profit shifting (BEPS) in the mining programme, the OECD and Intergovernmental Forum on Mining, Minerals, Metals and…

Consultation: Draft Toolkits to Support Developing Countries in Addressing Base Erosion and Profit Shifting Risks When Pricing Minerals

…and Profit Shifting (BEPS) Project in 2013, FOICs demonstrated an increasing trend of shifting profits out of Indonesia. However, once Indonesia joined the BEPS Project, the magnitude of profit shifting…

Do Multinationals Shift Profits Out of Developing Countries? Evidence From Indonesia

…the BEPS Two-Pillar Solution Why We Need to Track Intergenerational School Performance What Impairs the ‘Money Machine’ of VAT in Developing Countries? An Indirect Effect of Mandated Tax Disclosure: Voluntary…

Happy Holidays from Austaxpolicy

…be high-tax. This year’s publication also contains indicators based on the 2021 aggregated and anonymised Country-by-Country Report (CbCR) statistics, which suggest a reduction in Base Erosion and Profit Shifting (BEPS)…

New OECD Data Highlight Stabilisation in Statutory Corporate Tax Rates

…to reimagine taxation in this age of disruption and build on the efforts made by the G20/OECD in the Base Erosion and Profit Shifting (BEPS) project in updating the international…

Digital Economy Symposium: Reimagining Taxation in the Age of Disruption

…improve the effectiveness and timeliness of dispute resolution mechanisms, and to enhance tax certainty, Action 14 of the BEPS action plan has required jurisdictions to seek to resolve MAP cases…

OECD Releases Mutual Agreement Procedure Statistics for 2016

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