Quotation 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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Publication's profile

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

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Screpante, Mirna Solange (Former researcher)
Research areas (ÖSTAT Classification 'Statistik Austria')
5261 Comparative constitutional law (European -, international -) (Details)
5349 Business taxation (Details)
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