"En febrero del 2013, a partir de los esfuerzos de la OCDE y de los gobiernos del g20, surgieron las quince acciones del plan BEPS (Base Erosion and Profit Shifting) destinadas a evaluar el estado de las reglas de tributación internacional y formular estrategias para su renovaci…
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This internationally focused handbook provides valuable insight into the trends and developments of tax administrations. The book provides a complete, systematic overview of modern tax administration. The book includes chapters on taxation; core business of a tax administration;…
This book examines the development of tax legislation from a comparative law perspective. Based on the experience of the IMF Legal Department in assisting many developing and transition countries to draft tax legislation, it comprises contributions by tax experts from around the…
Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity.…
BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in …
Businesses increasingly operate on a global basis, producing and selling goods and services in multiple jurisdictions, often using complex supply chains, organisational structures and financing arrangements. Such activity is not confined to the largest businesses anymore, and as…
International taxation is a major research topic, and for a field of research at the intersection of so many disciplines there has been surprisingly little done across disciplinary boundaries. This book fills the gap by combining teams from business, economics, information scien…
Gobiernos de todo el mundo coinciden en que es absolutamente imperativo y prioritario abordar los problemas de erosión de las bases imponibles y de traslado de beneficios (BEPS, por sus siglas en inglés). En 2013, tras aunar esfuerzos y trabajar conjuntamente en igualdad de cond…
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