Search results
Results from the WOW.Com Content Network
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, sometime abbreviated BEPS multilateral instrument, is a multilateral convention of the Organisation for Economic Co-operation and Development to combat tax avoidance by multinational enterprises (MNEs) through prevention of Base Erosion and Profit Shifting (BEPS).
Action 15: Multilateral Instrument. Lays out the legal and technical difficulties the BEPS project faces in its mission to create a multilateral tax framework. [14] The Instrument is called Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting and entered into force on 1 July 2018.
A tax treaty, also called double tax agreement (DTA) or double tax avoidance agreement (DTAA), is an agreement between two countries to avoid or mitigate double taxation. Such treaties may cover a range of taxes including income taxes , inheritance taxes , value added taxes , or other taxes. [ 1 ]
The Convention on Mutual Administrative Assistance in Tax Matters is a convention to facilitate the entering into bilateral tax information exchange agreements between state parties. The Convention was developed by the OECD and the Council of Europe and was open for signature to members of both organizations on 25 January 1988, and entered into ...
[citation needed] Also in 2010, the 1988 Convention on Mutual Administrative Assistance in Tax Matters was amended to include automated exchange of tax information, a key instrument in fighting tax evasion, and expanding it to developing countries. [18] In 2013, a working group was formed to promote the automated exchange of tax information.
The global minimum tax agreement is aimed mainly at U.S.-based digital giants, with the first pillar of the accord aiming to reallocate taxing rights on about $200 billion in profits from the ...
Treaties administered by the Organisation for Economic Co-operation and Development and/or treaties for which the OECD or one of its officials acts as depositary. Pages in category "OECD treaties" The following 8 pages are in this category, out of 8 total.
A walked-back version of previous immigration order removes Iraq from the list of banned countries, only applies to non-visa holders, and removes exceptions for religious minorities. Read Order Read article ; February 28, 2017 Restoring the Rule of Law, Federalism, and Economic Growth by Reviewing the Waters of the United States Rule