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International tax avoidance and evasion : four related studies

1987

Persistent link: https://www.econbiz.de/10000709418

Providing new OECD evidence on tourism trade in value added

OECD - 2019

, notably with the Tourism Satellite Account, a deeper understanding is needed of how tourism trade directly and indirectly … analysing tourism from a trade in value added perspective. It identifies the priority actions to strength the underlying ‘value … chain’ of national statistics needed to build analyses tourism from a trade in value added perspective, and sets out a …

Persistent link: https://www.econbiz.de/10012147122

Action plan on base erosion and profit shifting

2013

Persistent link: https://www.econbiz.de/10010193893

Prevention of Tax Treaty Abuse - Fourth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6

OECD - 2022

Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fourth peer review of the implementation of the BEPS...

Persistent link: https://www.econbiz.de/10013174687

Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update : Inclusive Framework on BEPS

2016

The mobility and fungibility of money makes it possible for multinational groups to achieve favourable tax results by adjusting the amount of debt in a group entity. The 2015 Report established a common approach which directly links an entity’s net interest deductions to its level of economic...

Persistent link: https://www.econbiz.de/10012447404

Action Plan on Base Erosion and Profit Shifting

2013

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...

Persistent link: https://www.econbiz.de/10012450457

Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5

OECD - 2023

Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for...

Persistent link: https://www.econbiz.de/10014491473

G20/OECD Roadmap on Developing Countries and International Taxation Update 2023 : OECD Report to the G20 Finance Ministers and Central Bank Governors

OECD - 2023

This report is the third focused assessment of tax and development issues produced for G20 Finance Ministers and Central Bank Governors. It takes stock of progress by developing countries in the context of their engagement with the OECD/G20 Inclusive Framework, an international collaboration of...

Persistent link: https://www.econbiz.de/10014435926

Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5

OECD - 2022

Persistent link: https://www.econbiz.de/10013523792

Indicators of tariff and non-tariff trade barriers : [update 1997]

Organisation for Economic Co-Operation and Development - 1997

Persistent link: https://www.econbiz.de/10000642070

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