Screpante, Mirna Solange. 2013. BEPS: A new approach for taxing multinationals is needed- Part I. International Tax Review, 01.09.13
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Abstract
The OECD’s work concerning base erosion and profit shifting (BEPS) is currently in the spotlight of worldwide taxation. Based on the Action Plan from last July and on two other reports – one published in March 2012 entitled “Hybrid Mismatch Arrangements: Tax Policy and Compliance Issues” and the other in February 2013 entitled Addressing Base Erosion and Profit Shifting” – the OECD is clearly emphasising the need for action on this issue. Max-Planck Society Institute for Tax Law and Public Finance
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| Status of publication | Published |
|---|---|
| Affiliation | External |
| Type of publication | Magazine/newspaper article |
| Language | English |
| Title | BEPS: A new approach for taxing multinationals is needed- Part I |
| Title of journal | International Tax Review |
| Year | 2013 |
| Date | Sept. 1, 2013 |
Associations
- People
- Screpante, Mirna Solange (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5261 Comparative constitutional law (European -, international -) (Details)
- 5349 Business taxation (Details)