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Assisting Developing Countries in Taxation After the OECD's BEPS Reports

2018
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Release : 2018
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Book Synopsis Assisting Developing Countries in Taxation After the OECD's BEPS Reports by : Michael C. Durst

Download or read book Assisting Developing Countries in Taxation After the OECD's BEPS Reports written by Michael C. Durst. This book was released on 2018. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores how the international donor community might most productively offer technical assistance to developing countries in the area of taxation, in light of the OECD's recently completed study of 'base erosion and profit shifting' (BEPS). The paper addresses both the political and the technical constraints facing developing country tax administrations. It recommends that donor agencies seek to build their technical assistance efforts through long-term collaborations with developing country governments, and observes that the most productive technical assistance efforts might extend beyond the boundaries of the particular international tax issues that the BEPS studies address. The paper also explores two particular BEPS-related measures on which productive technical assistance may be especially feasible, namely the implementation of limitations on corporate interest deductions, and the construction of 'transfer pricing safe harbours'

Action Plan on Base Erosion and Profit Shifting

2013-07-19
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Release : 2013-07-19
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Kind : eBook
Book Rating : 714/5 ( reviews)

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Book Synopsis Action Plan on Base Erosion and Profit Shifting by : OECD

Download or read book Action Plan on Base Erosion and Profit Shifting written by OECD. This book was released on 2013-07-19. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Tax Sovereignty in the BEPS Era

2016-04-24 Law
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Release : 2016-04-24
Genre : Law
Kind : eBook
Book Rating : 080/5 ( reviews)

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Book Synopsis Tax Sovereignty in the BEPS Era by : Sergio André Rocha

Download or read book Tax Sovereignty in the BEPS Era written by Sergio André Rocha. This book was released on 2016-04-24. Available in PDF, EPUB and Kindle. Book excerpt: The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.

Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries

2016-07-20 Business & Economics
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Release : 2016-07-20
Genre : Business & Economics
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Book Rating : 433/5 ( reviews)

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Book Synopsis Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries by : International Monetary Fund

Download or read book Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries written by International Monetary Fund. This book was released on 2016-07-20. Available in PDF, EPUB and Kindle. Book excerpt: This report responds to the February 2016 request from the G20 for the IMF, OECD, United Nations and World Bank Group to: “...recommend mechanisms to help ensure effective implementation of technical assistance programs, and recommend how countries can contribute funding for tax projects and direct technical assistance, and report back with recommendations at our July meeting.” The report has been prepared in the framework of the Platform for Collaboration on Tax (the “PCT”), under the responsibility of the Secretariats and Staff of the four mandated organizations. The report reflects a broad consensus among these staff, but should not be regarded as the officially endorsed views of those organizations or of their member countries.

Addressing Base Erosion and Profit Shifting

2013-02-12
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Release : 2013-02-12
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Book Rating : 743/5 ( reviews)

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Book Synopsis Addressing Base Erosion and Profit Shifting by : OECD

Download or read book Addressing Base Erosion and Profit Shifting written by OECD. This book was released on 2013-02-12. Available in PDF, EPUB and Kindle. Book excerpt: 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.

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