ISBN:
9789264207837
Language:
Russian
Pages:
Online-Ressource (56 p.)
Parallel Title:
Parallelausg. Action Plan on Base Erosion and Profit Shifting
Parallel Title:
Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
Parallel Title:
Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
Parallel Title:
Parallelausg. Plan de acción contra la erosión de la base imponible y el traslado de beneficios
Parallel Title:
Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
Keywords:
Finance and Investment
;
Taxation
Abstract:
Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
DOI:
10.1787/9789264207837-ru
Permalink
