BEPS: A new approach for taxing multinationals is needed- Part I

Mirna Solange Screpante

Publikation: Populärwissenschaftliche Artikel (z.B. Magazine)Populärwissenschaftlicher Artikel


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
ZeitschriftInternational Tax Review
PublikationsstatusVeröffentlicht - 1 Sept. 2013

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

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