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- United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries
- Chapter
Taxation of income from services
- Author: United Nations
- Main Title: United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries , pp 47-106
- Publication Date: December 2015
- DOI: https://doi.org/10.18356/d8465bf7-en
- Language: English
With the support of the G20 nations, in 2012 the Organisation for Economic Co-operation and Development (OECD) launched an ambitious project to deal with base erosion and profit shifting (BEPS) by multinational enterprises. In July 2013, the OECD issued an Action Plan on Base Erosion and Profit Shifting (OECD Action Plan on BEPS), involving 15 actions to be taken to prevent base erosion and profit shifting. These actions range from the completion of ongoing work by the OECD dealing with hybrid mismatch arrangements and transfer pricing to an examination of the effects of the digital economy on base erosion and profit shifting and the possibility of a multilateral treaty as a means of implementing tax treaty measures intended to prevent base erosion and profit shifting. A tight timeframe was set for the implementation of the OECD project on BEPS, with many of the actions to be completed by September 2014, others by September 2015 and the balance by the end of 2015.
© United Nations
ISBN (PDF):
9789210572361
Book DOI:
https://doi.org/10.18356/c8c4a273-en
Related Subject(s):
Economic and Social Development
Sustainable Development Goals:
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