What Is the Base Erosion and Profit Shifting (BEPS) Action Plan? : CRS Insight.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

International business enterprises.

Business.

International finance.

Taxation.

Physical Description:

1 online resource (1 online resource (3 p), digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2014.

System Details:

text file

Summary:

Addresses domestic concerns over methods U.S. multinational corporations may be using to avoid or delay paying taxes. Describes tax planning methods and international effort to address this issue through the base erosion and profit shifting action plan, to develop 15 detailed actions governments can take to reduce tax avoidance by multinational corporations, as well as individuals, worldwide.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Government Division. What Is the Base Erosion and Profit Shifting (BEPS) Action Plan?

Access Restriction:

Restricted for use by site license.