Base Erosion and Profit Shifting (BEPS) – The Global Taxation Agenda
Key features
- Addressing international taxation issues arising from the recommendations of the Base Erosion and Profit Shifting project carried out by OECD
- Evolution of International Taxation & Emergence of BEPS
- Short review of the econometric literature pertaining to advanced and developing economies as well as India
- Critical Analysis of cross border taxation and regulation issues
- Study of Firm behaviour by separating profit shifting from tax contribution – examining impact of tax differentials on firm behaviour, gross fixed assets (GFA) and borrowing levels on firm revenue & also effect of firm revenue on corporate tax contribution
- Analysing the need of Alternative Mechanism – Mutual Agreement Procedure (MAP) to make dispute resolution effective
Base Erosion and Profit Shifting (BEPS) – The Global Taxation Agenda
- Perusing features of domestic law giving rise to specific issues (when MAP provisions in (DTAAs) or, tax treaties counter domestic law) – addressing prevailing concerns that are likely to be obstacles in the implementation of BEPS recommendations
- Highlighting BEPS proposals on MNE Transfer Pricing documentation and country by country (CbC) reporting requirements
- Discussion on issues pertaining to domestic law and bilateral treaties – elucidating with examples of multilateralism in international relations, including international commerce where the agreed standards of conduct are stipulated to be uniform, consistent and transparent
- Role of multilateralism in amending bilateral treaties as well as its feasibility from an Indian perspective
- Impact of BEPS Actions on Indirect Taxes – focuses on challenging issues and insisting upon the need for exchange of information and mandatory disclosure for indirect tax as well under the BEPS project’s umbrella
- Brief commentary on each BEPS Action and its relevance in India
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