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跨国企业与税务机关 转让定价指南 2017
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Making Dispute Resolution More Effective ‑ MAP Peer Review Report, Denmark (Stage 2): Inclusive Framework on BEPS: Action 14
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Denmark.
Organisation for Economic Co-operation and Development100
Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 ‑ 2015 Final Report
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BE
Organisation for Economic Co-operation and Development80
Combatir las prácticas fiscales perniciosas, teniendo en cuenta la transparencia y la sustancia, Acción 5 – Informe final 2015
Gobiernos de todo el mundo coinciden en señalar que es absolutamente imperativo y prioritario abordar los problemas de erosión de las bases imponibles y de traslado de beneficios (BEPS, por sus siglas
Organisation for Economic Co-operation and Development60
OECD/G20 Inclusive Framework on BEPS shows progress in making dispute resolution more effective and in improving tax transparency through Country-by-Country reporting
Under the BEPS package, jurisdictions have committed to implement minimum standards to improve transparency over the global operations of large MNE groups and the resolution of tax-related disputes be
Organisation for Economic Co-operation and Development80
Le Mexique dépose son instrument pour la ratification de la Convention multilatérale BEPS
Le Mexique a déposé son instrument de ratfication de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l’érosion de la base d’imposition et
Organisation for Economic Co-operation and Development70



