Measuring and Monitoring BEPS, Action 11 - 2015 Final Report
(22/05/2018)
There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. This report assesses currently available data and concludes that significant limitations severely constrain economic analyses of the scale and economic impact of BEPS and improved data and methodologies are required. Noting these data limitations, a dashboard of six BEPS indicators has been constructed, using different data sources...
Tác giả: OECD |
Số trang: 272 |
Lĩnh vực: Kinh tế |
Năm XB: 2015 |
Loại tài liệu: Sách
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