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  • Paris : OECD Publishing  (6)
  • Finance and Investment  (6)
  • Rechtswissenschaft  (6)
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Materialart
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Verlag/Herausgeber
  • Paris : OECD Publishing  (6)
Fachgebiete(RVK)
  • 1
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264192744
    Sprache: Englisch
    Seiten: Online-Ressource (88 p.) , ill.
    Paralleltitel: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Erscheint auch als Addressing base erosion and profit shifting
    RVK:
    RVK:
    RVK:
    Schlagwort(e): Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Kurzfassung: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the 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 and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264174849
    Sprache: Englisch
    Seiten: Online-Ressource (152 p.)
    Serie: OECD Fiscal Federalism Studies
    Paralleltitel: Erscheint auch als Measuring fiscal decentralisation
    RVK:
    Schlagwort(e): Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Kurzfassung: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 3
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264202719
    Sprache: Englisch
    Seiten: Online-Ressource (48 p.)
    Paralleltitel: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Erscheint auch als Action plan on base erosion and profit shifting
    RVK:
    Schlagwort(e): Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 4
    ISBN: 9789264042032
    Sprache: Englisch
    Seiten: Online-Ressource (308 p.) , ill.
    Paralleltitel: Druckausg. International investment law
    Paralleltitel: Erscheint auch als Understanding concepts and tracking innovations
    RVK:
    Schlagwort(e): Internationales Investitionsrecht ; Finance and Investment ; Auslandsinvestition ; Internationales Wirtschaftsrecht
    Kurzfassung: International investment agreements set ground rules for how host governments treat foreign investors. This companion volume to International Investment Perspectives provides an unparalleled source of information on four key issues: the definition of investor and investment; the interpretation of umbrella clauses in investment agreements; coverage of environmental, labour and anti-corruption issues; and the interaction between investment and services chapters in selected regional trade agreements.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 5
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264038332
    Sprache: Englisch
    Seiten: Online-Ressource (280 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Asian insolvency systems
    RVK:
    Schlagwort(e): Insolvenz ; Asien ; Finance and Investment ; Governance ; Aufsatzsammlung ; Asien ; Insolvenzrecht
    Kurzfassung: As Asian markets are now increasingly integrated in the world economy their domestic insolvency systems need to meet the expectations of international investors and lenders. Many Asian jurisdictions are responding by reforming insolvency laws, introducing new procedures and strengthening institutions, but others are much less active. This conference proceedings includes papers showing how far various Asian countries have come in building effective and predictable insolvency systems and shows to what extent their systems provide confidence to investors and lenders.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 6
    ISBN: 9789264011656
    Sprache: Englisch
    Seiten: Online-Ressource (161 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Droit international de l'investissement; Un domaine en mouvement ; Complément aux Perspectives de l'investissement international
    Paralleltitel: Parallelausg. Droit international de l'investissement: Un domaine en mouvement : Complément aux Perspectives de l'investissement international
    Paralleltitel: Erscheint auch als A changing landscape
    RVK:
    RVK:
    Schlagwort(e): Auslandsinvestition ; Internationales Investitionsrecht ; Internationale Schiedsgerichtsbarkeit ; Finance and Investment ; Auslandsinvestition ; Investitionsschutzabkommen ; Rechtsstreit ; Beilegung
    Kurzfassung: This publication presents four studies which represent recent core work of the OECD Investment Committee. The first study, "Transparency and Third Party Participation in Investor-to-State Dispute Settlement ," aims to enhance understanding of the role of transparency and third party participation in investor-state dispute settlement procedures. It examines the current rules, steps taken to improve transparency, and the perceived advantages as well as the challenges of additional transparency. Two other studies touch upon two of the most frequently contested provisions in investor-state arbitration. "Fair and Equitable Treatment Standard in International Investment Law" clarifies the concept, based on jurisprudence and state practice. "‘Indirect Expropriation’ and the ‘Right to Regulate’ in International Investment Law" identifies the main criteria found in investment agreements and used by tribunals to articulate the difference between the two concepts. The final paper looks at most favoured nation treatment.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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