Example: tourism industry
Taxing Multinational Enterprises Base Erosion And Profit Shifting
Found 2 free book(s)
Action Plan on Base Erosion and Profit Shifting
www.oecd.orgAction Plan on base Erosion and Profit shifting Contents Chapter 1. Introduction Chapter 2. Background ... Multi-national enterprises (MNE) now represent a large proportion of global ... can lead to overlaps in the exercise of taxing rights that in turn can result
Brochure: Two-Pillar Solution to Address the Tax Challenges …
www.oecd.orgThe OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a two-pillar solution to address the tax challenges arising from the digitalisation of the economy. The agreed components of each Pillar are described in the following paragraphs. A detailed implementation plan is provided in the Annex. Pillar One Scope