Author: OECDPublisher: OECD Publishing
ISBN: 9264957340
Category :
Languages : en
Pages : 61
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brunei Darussalam.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Brunei Darussalam (Stage 1) Inclusive Framework on BEPS: Action 14
Author: OECDPublisher: OECD Publishing
ISBN: 9264957340
Category :
Languages : en
Pages : 61
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brunei Darussalam.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Brunei Darussalam (Stage 2) Inclusive Framework on BEPS: Action 14
Author: OECDPublisher: OECD Publishing
ISBN: 9264602038
Category :
Languages : en
Pages : 64
Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Brunei Darussalam.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Luxembourg (Stage 2) Inclusive Framework on BEPS: Action 14
Author: OECDPublisher: OECD Publishing
ISBN: 9264351809
Category :
Languages : en
Pages : 80
Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Luxembourg, which is accompanied by a document addressing the implementation of best practices.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Luxembourg (Stage 1) Inclusive Framework on BEPS: Action 14
Author: OECDPublisher: OECD Publishing
ISBN: 926428592X
Category :
Languages : en
Pages : 68
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Luxembourg, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, United Kingdom (Stage 2) Inclusive Framework on BEPS: Action 14
Author: OECDPublisher: OECD Publishing
ISBN: 9264980571
Category :
Languages : en
Pages : 110
Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United Kingdom, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
Making Dispute Resolution More Effective - MAP Peer Review Report, Brunei Darussalam (Stage 1)
Author: OecdPublisher: Org. for Economic Cooperation & Development
ISBN: 9789264444263
Category : Business & Economics
Languages : en
Pages : 60
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by India.
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
Author: OECDPublisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Transfer Pricing Documentation and Country-by-country Reporting, Action 13, 2015 Final Report
Author: OCDE,Publisher: OCDE
ISBN: 9789264241466
Category : International business enterprises
Languages : en
Pages : 70
Book Description
This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach and will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful information to assess transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit enquiries. Country-by-country reports will be disseminated through an automatic government-to-government exchange mechanism. The implementation package included in this report sets out guidance to ensure that the reports are provided in a timely manner, that confidentiality is preserved and that the information is used appropriately, by incorporating model legislation and model Competent Authority Agreements forming the basis for government-to-government exchanges of the reports
Addressing Base Erosion and Profit Shifting
Author: OECDPublisher: OECD Publishing
ISBN: 9264192743
Category :
Languages : en
Pages : 91
Book Description
This report presents 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.
Tax Administration Reform in China
Author: John BrondoloPublisher: International Monetary Fund
ISBN: 1475523610
Category : Business & Economics
Languages : en
Pages : 67
Book Description
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.