OECD/G20 Base Erosion and Profit Shifting Project最新文献

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Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023) 经济数字化带来的税收挑战--《全球反税基侵蚀示范规则》(2023 年)综合评注
OECD/G20 Base Erosion and Profit Shifting Project Pub Date : 2024-04-25 DOI: 10.1787/b849f926-en
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引用次数: 0
Prevention of Tax Treaty Abuse – Sixth Peer Review Report on Treaty Shopping 防止税务条约滥用--关于条约选择的第六次同行审议报告
OECD/G20 Base Erosion and Profit Shifting Project Pub Date : 2024-03-20 DOI: 10.1787/36cebf8e-en
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引用次数: 0
Pillar One - Amount B 第一支柱--金额 B
OECD/G20 Base Erosion and Profit Shifting Project Pub Date : 2024-02-19 DOI: 10.1787/21ea168b-en
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引用次数: 0
Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings 有害的税收做法 - 2022 年关于税务裁决信息交流的同行审议报告
OECD/G20 Base Erosion and Profit Shifting Project Pub Date : 2023-12-13 DOI: 10.1787/22bbeacc-en
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引用次数: 0
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023 使争端解决机制更加有效--关于相互协商程序的综合信息 2023 年
OECD/G20 Base Erosion and Profit Shifting Project Pub Date : 2023-11-14 DOI: 10.1787/69b789e7-en
{"title":"Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023","authors":"","doi":"10.1787/69b789e7-en","DOIUrl":"https://doi.org/10.1787/69b789e7-en","url":null,"abstract":"","PeriodicalId":309918,"journal":{"name":"OECD/G20 Base Erosion and Profit Shifting Project","volume":"37 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139277199","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Country-by-Country Reporting – Compilation of 2023 Peer Review Reports 逐国报告 - 2023 年同行审议报告汇编
OECD/G20 Base Erosion and Profit Shifting Project Pub Date : 2023-09-25 DOI: 10.1787/21bd1938-en
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引用次数: 0
Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two) 经济数字化带来的税收挑战-受税收规则约束(支柱二)
OECD/G20 Base Erosion and Profit Shifting Project Pub Date : 2023-07-17 DOI: 10.1787/9afd6856-en
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引用次数: 1
Making Dispute Resolution More Effective – MAP Peer Review Report, Gibraltar (Stage 2) 使争议解决更有效- MAP同行评议报告,直布罗陀(第二阶段)
OECD/G20 Base Erosion and Profit Shifting Project Pub Date : 2022-09-13 DOI: 10.1787/f0cf72b8-en
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引用次数: 0
Making Dispute Resolution More Effective – MAP Peer Review Report, Trinidad and Tobago (Stage 2) 使争端解决更有效- MAP同行评议报告,特立尼达和多巴哥(第二阶段)
OECD/G20 Base Erosion and Profit Shifting Project Pub Date : 2022-09-13 DOI: 10.1787/b4daac65-en
{"title":"Making Dispute Resolution More Effective – MAP Peer Review Report, Trinidad and Tobago (Stage 2)","authors":"","doi":"10.1787/b4daac65-en","DOIUrl":"https://doi.org/10.1787/b4daac65-en","url":null,"abstract":"","PeriodicalId":309918,"journal":{"name":"OECD/G20 Base Erosion and Profit Shifting Project","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134369297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Making Dispute Resolution More Effective – MAP Peer Review Report, Kazakhstan (Stage 2) 使争议解决更有效- MAP同行评议报告,哈萨克斯坦(第二阶段)
OECD/G20 Base Erosion and Profit Shifting Project Pub Date : 2022-09-13 DOI: 10.1787/34c25884-en
{"title":"Making Dispute Resolution More Effective – MAP Peer Review Report, Kazakhstan (Stage 2)","authors":"","doi":"10.1787/34c25884-en","DOIUrl":"https://doi.org/10.1787/34c25884-en","url":null,"abstract":"","PeriodicalId":309918,"journal":{"name":"OECD/G20 Base Erosion and Profit Shifting Project","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128322302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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