PDF" BEPS no Brasil

BEPS no Brasil

Action Plan on Base Erosion and Profit Shifting

create opportunities for BEPS BEPS relates chiefly to instances where the interaction of different tax rules leads to double non taxation or less than single taxation It also relates to arrangements that achieve no or low taxation by shifting profits away from the jurisdictions where the activities creating

Multilateral Instrument OECD

or no tax locations where there is little or no economic activity, resulting in little or no overall corporate tax being paid. Conservative estimates indicate annual losses of anywhere from 4 to 10% of global corporate income tax revenues, i.e. USD 100 240 billion an nually. BEPS Project, over 60 countries jointly

BEPS Actions OECD BEPS

BEPS Actions Developed in the context of the OECD G20 BEPS Project, the 15 actions set out below equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created.

BEPS Actions implementation by country Brazil

BEPS Actions implementation by country Brazil Last reviewed by Deloitte: July 2017 On 5 October 2015, the G20 OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project. The output under each of the BEPS actions is intended to form a complete and cohesive ...

Addressing the Tax Challenges of the Digital Economy

Data and research on tax including income tax, consumption tax, dispute resolution, tax avoidance, BEPS, tax havens, fiscal federalism, tax administration, tax treaties and transfer pricing., The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges. It notes that because the digital economy is increasingly becoming ...