Us Base Erosion And Anti Abuse Tax Vis A Vis Indian Transfer Pricing Regime Impact On Indian Enterprises

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US Base Erosion and Anti-abuse Tax Vis-á-vis Indian Transfer Pricing Regime : Impact on Indian Enterprises

Author : A.S. Loya
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)

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Book Synopsis US Base Erosion and Anti-abuse Tax Vis-á-vis Indian Transfer Pricing Regime : Impact on Indian Enterprises by : A.S. Loya

Download or read book US Base Erosion and Anti-abuse Tax Vis-á-vis Indian Transfer Pricing Regime : Impact on Indian Enterprises written by A.S. Loya and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The base erosion and anti-abuse tax (BEAT) is an innovative tax that was introduced by the US Congress under the Tax Cuts and Jobs Act 2017 in order to curb base erosion. The tax is charged on transactions undertaken by a US taxpayer with a foreign related person. However, there is a blanket imposed over each and every transaction between a US taxpayer and a foreign related person. No consideration is given to the strong transfer pricing regime adopted by countries such as India, which ensures that if an Indian entity is undertaking a transaction with a US entity, the transaction will take place at arm's length price and the tax base of the United States is not eroded.

A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation

Author : Aqib Aslam
Publisher : International Monetary Fund
ISBN 13 : 1513561073
Total Pages : 50 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation by : Aqib Aslam

Download or read book A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation written by Aqib Aslam and published by International Monetary Fund. This book was released on 2021-06-08 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corporate tax base and enhancing the perceived equity of the tax system, potentially motivating broader taxpayer compliance. Where political and administrative constraints prevent reforms to the standard corporate income tax, a minimum tax can help mitigate base erosion from excessive tax incentives and avoidance. Using a new panel dataset that catalogues changes in minimum tax regimes over time around the world, firm-level analysis suggests that the introduction or reform of a minimum tax is associated with an increase in the average effective tax rate of just over 1.5 percentage points with respect to turnover and of around 10 percent with respect to operating income. Minimum taxes based on modified corporate income lead to the largest increases in effective tax rates, followed by those based on assets and turnover.

Action Plan on Base Erosion and Profit Shifting

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264202714
Total Pages : 44 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Action Plan on Base Erosion and Profit Shifting by : OECD

Download or read book Action Plan on Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-07-19 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.

Tax Havens

Author : Ronen Palan
Publisher : Cornell University Press
ISBN 13 : 0801468566
Total Pages : 280 pages
Book Rating : 4.8/5 (14 download)

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Book Synopsis Tax Havens by : Ronen Palan

Download or read book Tax Havens written by Ronen Palan and published by Cornell University Press. This book was released on 2013-02-01 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises of strict secrecy to individuals and corporations alike. In recent years government regulators, hoping to remedy economic crisis by diverting capital from hidden channels back into taxable view, have undertaken sustained and serious efforts to force tax havens into compliance. In Tax Havens, Ronen Palan, Richard Murphy, and Christian Chavagneux provide an up-to-date evaluation of the role and function of tax havens in the global financial system-their history, inner workings, impact, extent, and enforcement. They make clear that while, individually, tax havens may appear insignificant, together they have a major impact on the global economy. Holding up to $13 trillion of personal wealth-the equivalent of the annual U.S. Gross National Product-and serving as the legal home of two million corporate entities and half of all international lending banks, tax havens also skew the distribution of globalization's costs and benefits to the detriment of developing economies. The first comprehensive account of these entities, this book challenges much of the conventional wisdom about tax havens. The authors reveal that, rather than operating at the margins of the world economy, tax havens are integral to it. More than simple conduits for tax avoidance and evasion, tax havens actually belong to the broad world of finance, to the business of managing the monetary resources of individuals, organizations, and countries. They have become among the most powerful instruments of globalization, one of the principal causes of global financial instability, and one of the large political issues of our times.

Global Trends 2040

Author : National Intelligence Council
Publisher : Cosimo Reports
ISBN 13 : 9781646794973
Total Pages : 158 pages
Book Rating : 4.7/5 (949 download)

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Book Synopsis Global Trends 2040 by : National Intelligence Council

Download or read book Global Trends 2040 written by National Intelligence Council and published by Cosimo Reports. This book was released on 2021-03 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The ongoing COVID-19 pandemic marks the most significant, singular global disruption since World War II, with health, economic, political, and security implications that will ripple for years to come." -Global Trends 2040 (2021) Global Trends 2040-A More Contested World (2021), released by the US National Intelligence Council, is the latest report in its series of reports starting in 1997 about megatrends and the world's future. This report, strongly influenced by the COVID-19 pandemic, paints a bleak picture of the future and describes a contested, fragmented and turbulent world. It specifically discusses the four main trends that will shape tomorrow's world: - Demographics-by 2040, 1.4 billion people will be added mostly in Africa and South Asia. - Economics-increased government debt and concentrated economic power will escalate problems for the poor and middleclass. - Climate-a hotter world will increase water, food, and health insecurity. - Technology-the emergence of new technologies could both solve and cause problems for human life. Students of trends, policymakers, entrepreneurs, academics, journalists and anyone eager for a glimpse into the next decades, will find this report, with colored graphs, essential reading.

Harmful Tax Competition An Emerging Global Issue

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264162941
Total Pages : 82 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Harmful Tax Competition An Emerging Global Issue by : OECD

Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots

Author : Sebastian Beer
Publisher : International Monetary Fund
ISBN 13 : 148436399X
Total Pages : 45 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots by : Sebastian Beer

Download or read book International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots written by Sebastian Beer and published by International Monetary Fund. This book was released on 2018-07-23 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.

Tax Avoidance in Sub-Saharan Africa’s Mining Sector

Author : Ms. Giorgia Albertin
Publisher : International Monetary Fund
ISBN 13 : 1513594362
Total Pages : 73 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Tax Avoidance in Sub-Saharan Africa’s Mining Sector by : Ms. Giorgia Albertin

Download or read book Tax Avoidance in Sub-Saharan Africa’s Mining Sector written by Ms. Giorgia Albertin and published by International Monetary Fund. This book was released on 2021-09-28 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA’s revenue mobilization efforts in three ways. First, it examines the importance of mining, the role of multinational enterprises (MNEs), and mining revenue outcomes in SSA. Second, it assesses the magnitude of profit shifting in mining drawing on new macro level research, supplemented by case studies to illustrate the lived experience of tax avoidance in SSA mining. Third, the paper identifies tax policy reforms that could boost revenue mobilization in SSA.

Addressing Base Erosion and Profit Shifting

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264192743
Total Pages : 91 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Addressing Base Erosion and Profit Shifting by : OECD

Download or read book Addressing Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-02-12 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.

OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS

Download OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS PDF Online Free

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264293086
Total Pages : 218 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS written by OECD and published by OECD Publishing. This book was released on 2018-03-16 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy.

Cost Contribution Arrangements in a Changing International Tax Environment

Author : Dennis Josef Rudolf Nijssen
Publisher :
ISBN 13 : 9789087226596
Total Pages : 321 pages
Book Rating : 4.2/5 (265 download)

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Book Synopsis Cost Contribution Arrangements in a Changing International Tax Environment by : Dennis Josef Rudolf Nijssen

Download or read book Cost Contribution Arrangements in a Changing International Tax Environment written by Dennis Josef Rudolf Nijssen and published by . This book was released on 2021 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Technological advancement and globalization have dramatically impacted the business models of multinational enterprises (MNEs). They have opened new markets, enhanced international collaboration and increased the relevance of intangibles in value chains. All of this has undeniably contributed to more economic growth and global prosperity. It has, however, also substantially complicated the world of international tax law, posing complex challenges in day-to-day fiscal practice and causing public concern about aggressive tax planning and potential tax avoidance by MNEs. Difficulties become especially apparent where companies belonging to the same multinational group collectively develop their most valuable (intangible) business assets or centralize the performance of critical group services. MNEs often structure such intragroup collaboration in legal agreements that foresee a joint ownership of results and that allocate the cost of the shared activities in proportion to each participant’s anticipated benefits. These agreements are commonly referred to as cost contribution arrangements (CCAs) or cost sharing arrangements (CSAs). They are a pragmatic tool to allocate a significant part of the MNE’s costs and income among the participating group companies. At the same time, and for the same reason, they are also frequently found to play a critical role in tax planning structures. This study sets out to investigate why CCAs are accepted as a legitimate transfer pricing instrument, and it analyses the most relevant rules and regulations governing their tax and transfer pricing treatment. It further outlines how effective those rules are at facilitating bona fide CCAs as well as countering the use of CCAs for tax avoidance purposes." --

United Nations Practical Manual on Transfer Pricing for Developing Countries 2017

Author : United Nations
Publisher :
ISBN 13 :
Total Pages : 672 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis United Nations Practical Manual on Transfer Pricing for Developing Countries 2017 by : United Nations

Download or read book United Nations Practical Manual on Transfer Pricing for Developing Countries 2017 written by United Nations and published by . This book was released on 2017 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Manual is a response to the need, often expressed by developing countries, for clearer guidance on the policy and administrative aspects of applying transfer pricing (profit shifting) analysis to some of the transactions of multinational enterprises (MNEs) in particular.

Neutralising the Effects of Hybrid Mismatch Arrangements

Author : Oecd
Publisher : OCDE
ISBN 13 : 9789264218796
Total Pages : 99 pages
Book Rating : 4.2/5 (187 download)

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Book Synopsis Neutralising the Effects of Hybrid Mismatch Arrangements by : Oecd

Download or read book Neutralising the Effects of Hybrid Mismatch Arrangements written by Oecd and published by OCDE. This book was released on 2014-09-16 with total page 99 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part 1 of the report will be supplemented by a commentary, which will explain the recommended rules and illustrate their application with practical examples. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.

Treasure Islands

Author : Nicholas Shaxson
Publisher : Random House
ISBN 13 : 0099541726
Total Pages : 61 pages
Book Rating : 4.0/5 (995 download)

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Book Synopsis Treasure Islands by : Nicholas Shaxson

Download or read book Treasure Islands written by Nicholas Shaxson and published by Random House. This book was released on 2012 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Dirty money, tax havens and the offshore system describe the ugliest and most secretive chapter in the history of global economic affairs. Tax havens have declared war on honest, law-abiding people around the world. Wealthy individuals hold over ten trillion dollars offshore. Tax havens are the most important single reason why poor people and poor countries stay poor. Britain and the United States are the world's two most important tax havens. Tax havens now lie at the very heart of the global economy. Over half of world trade, and most international lending, is processed through them. Tax havens have been instrumental in nearly every major economic event, in every big financial scandal, and in every financial crisis since the 1970s, including the latest global economic crisis. "Treasure Islands" show how this happens and reveal what the economics text books will not tell you."

Reform of U.S. International Taxation

Author : Jane Gravelle
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (15 download)

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Book Synopsis Reform of U.S. International Taxation by : Jane Gravelle

Download or read book Reform of U.S. International Taxation written by Jane Gravelle and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report describes and assesses the principal prescriptions that have been offered for broad reform of the international system. It begins with an overview of current law and possible revisions. It then sets the framework for considering economic efficiency as well as tax shelter activities. Finally, it reviews alternative approaches to revision in light of those issues.

Tax Challenges Arising from Digitalisation – Interim Report 2018

Author : Collectif
Publisher : OECD
ISBN 13 : 9264301763
Total Pages : 260 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis Tax Challenges Arising from Digitalisation – Interim Report 2018 by : Collectif

Download or read book Tax Challenges Arising from Digitalisation – Interim Report 2018 written by Collectif and published by OECD. This book was released on 2018-05-29 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.

Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

Author : Organisation for Economic Co-operation and Development
Publisher : Organisation for Economic Co-operation and Development
ISBN 13 :
Total Pages : 74 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations by : Organisation for Economic Co-operation and Development

Download or read book Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development. This book was released on 1995 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes 1999 update. 1998 update in back.