Base Erosion and Profit Shifting (BEPS): OECD Tax Proposals

Gravelle, Jane G.

Library of Congress. Congressional Research Service.

关键词: Taxation;    International affairs;    Businesses;    G-20 countries;   

RP-ID  :  R44900
RP-ID  :  R44900_2017Jul24

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report first reviews the basics of international tax rules. It then discusses the various action items organized into Action Item 1, which relates to the digital economy and proposes standards only with respect to VATS; Action Items 2-5, 7, and 8-10, items related primarily to profit shifting; Action Item 5, which relates to harmful tax practices; Action Item 6, regarding tax treaties; and Action Items 11-15, which are primarily administrative in nature.