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):

Business.

International business enterprises.

International finance.

Taxation.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2014

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:

CRS Report

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

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-2014-GVF-0324

Access Restriction:

Restricted for use by site license