Search results with tag "Base erosion and profit shifting project"
OECD/G20 Base Erosion and Profit Shifting Project
www.oecd.orgthe main areas of focus of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, leading to the 2015 BEPS Action 1 Report (the Action 1 Report).1 The Action 1 Report found that the whole economy was digitalising and, as a result, it would be difficult, if …
OECD BASE EROSION AND PROFIT SHIFTING PROJECT IN …
www.budget.gov.ieIn July 2013 the OECD launched an Action Plan on Base Erosion and Profit Shifting (BEPS), identifying 15 specific actions to equip governments with the domestic and international instruments to address these challenges.
Statement on a Two-Pillar Solution to Address the Tax ...
www.oecd.orgOECD/G20 Base Erosion and Profit Shifting Project . Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy . 8 October 2021 . Introduction . The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a twopillar -
Tax Challenges Arising from the Digitalisation of the ...
www.oecd.orgOECD/G20 BASE EROSION AND PROFIT SHIFTING PROJECT. Tax Challenges Arising from the Digitalisation of the Economy Global Anti-Base Erosion Model Rules (Pillar Two) INCLUSIVE FRAMEWORK ON BEPS. A key part of the OECD/G 20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy .
BACKGROUND, SUMMARY, AND IMPLICATIONS OF THE …
www.finance.senate.govImplications of the OECD/G20 Base Erosion and Profit Shifting Project (JCX-139-15), November 30, 2015. This This document can also be found on the Joint Committee on Taxation website at www.jct.gov.