ISBN:
9789264263437
Language:
English
Pages:
Online-Ressource (20 p.)
Series Statement:
OECD/G20 Base Erosion and Profit Shifting Project
Parallel Title:
Parallelausg. Projet BEPS - Exposé des actions 2015
Parallel Title:
Parallelausg. BEPS-Projekt Erläuterung; Abschlussberichte 2015
Parallel Title:
Parallelausg. Proyecto BEPS - Nota explicativa ; Informes Finales 2015
Keywords:
Taxation
Abstract:
Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. A key focus of this work is to eliminate double non-taxation. However in doing so, new rules should not result in double taxation, unwarranted compliance burdens or restrictions to legitimate cross-border activity. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
DOI:
10.1787/9789264263437-en
