Statements (28)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
international tax framework
|
| gptkbp:action1 |
Address the tax challenges of the digital economy
|
| gptkbp:action10 |
Assure that transfer pricing outcomes are in line with value creation (other high-risk transactions)
|
| gptkbp:action11 |
Establish methodologies to collect and analyse data on BEPS and the actions to address it
|
| gptkbp:action12 |
Require taxpayers to disclose their aggressive tax planning arrangements
|
| gptkbp:action13 |
Re-examine transfer pricing documentation
|
| gptkbp:action14 |
Make dispute resolution mechanisms more effective
|
| gptkbp:action15 |
Develop a multilateral instrument to modify bilateral tax treaties
|
| gptkbp:action2 |
Neutralise the effects of hybrid mismatch arrangements
|
| gptkbp:action3 |
Strengthen CFC rules
|
| gptkbp:action4 |
Limit base erosion via interest deductions and other financial payments
|
| gptkbp:action5 |
Counter harmful tax practices more effectively, taking into account transparency and substance
|
| gptkbp:action6 |
Prevent treaty abuse
|
| gptkbp:action7 |
Prevent the artificial avoidance of PE status
|
| gptkbp:action8 |
Assure that transfer pricing outcomes are in line with value creation (intangibles)
|
| gptkbp:action9 |
Assure that transfer pricing outcomes are in line with value creation (risks and capital)
|
| gptkbp:aimsTo |
combat base erosion and profit shifting
|
| https://www.w3.org/2000/01/rdf-schema#label |
15 BEPS Actions
|
| gptkbp:introduced |
gptkb:G20
gptkb:OECD |
| gptkbp:introducedIn |
2013
|
| gptkbp:partOf |
OECD/G20 BEPS Project
|
| gptkbp:relatedTo |
multinational enterprises
tax transparency international tax avoidance tax base erosion |
| gptkbp:bfsParent |
gptkb:BEPS_Project
|
| gptkbp:bfsLayer |
7
|