Assessing BEPS
Subtitle: origins, standards and responses
By: general reporters: Allison Christians, Stephen Shay ; discussion leader: Robert Danon
Series: Cahiers de droit fiscal international -- volume 102a, subject 1; Cahiers de droit fiscal international -- v. 102a
Publisher: Sdu Uitgevers
Published: 2017
Place of publication: The Hague
Language: eng
Number of pages: 923
ISBN-13: 9789012400008
Copyright date: 2017
Subjects: International business enterprises; Taxation; Law and legislation; Congresses; Tax evasion
Other titles: Assessing base erosion and profit shifting
Description: The general report provides a snapshot of the international consensus regarding the outcomes of the G20/OECD's base erosion and profit shifting (BEPS) project by comparing domestic responses to key BEPS mandates, recommendations and best practices to the end of October 2016, based on the branch reports. The branch reports provide a rich cross-section of perspectives on BEPS. This book represents the perspectives of 48 jurisdictions around the world.
Notes: Includes bibliographical references.