Search Results for "BEPS"

Please follow & like us :)

RSS
Twitter
Facebook

…time for PNG to attend an Inclusive Framework Meeting. Related materials on the BEPS Project Action Plan can be sourced from this link. The BEPS project is a joint initiative…

First Inclusive Framework Meeting on Base Erosion and Profit Shifting

…and Monitoring BEPS, Action 11, the OECD introduced six indicators to measure and evaluate BEPS activity over time and on different levels of aggregation. The six OECD BEPS indicators intend…

How Did the OECD BEPS Indicators Develop? A Critical Update of BEPS Action 11

…useful in the context of drafting the BEPS Actions, but in our view, is too narrow in the BEPS implementation phase and thus should be redefined. Moreover, to make BEPS…

A Fair Slice for Developing Countries: Some Policy Recommendations

…dividing line for the post-BEPS period is 2013 because it was from this year Australia started to implement the recommendations of the BEPS Project and introduced unilateral BEPS countermeasures. In…

Are Australian BEPS Countermeasures Effective?

…shifting (BEPS) countermeasures targeting these two channels. This is part of our research project to assess the effectiveness of the Australian BEPS countermeasures since the inception of the Organisation for…

Are Australian BEPS Countermeasures Effective? Further Evidence

…MLI Matching Database is a key tool for stakeholders in the implementation and application of the BEPS MLI. It presents detailed up-to-date information on the application of the BEPS MLI…

OECD Launches New Version of BEPS Multilateral Convention Matching Database

…confirms the importance of the BEPS Multilateral Instrument (BEPS MLI) as the tool used by the vast majority of jurisdictions in the implementation of the BEPS Action 6 minimum standard….

Steady Progress in the Implementation of the BEPS Action 6 Minimum Standard: Peer Review Results

…source or at residence. The fundamental problem of BEPS stems from its reliance on the benefits principle. BEPS seeks to bolster source-based taxation of active income, but it does not…

Evaluating BEPS

1 2 3 … 23
top