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El proyecto BEPS de la OCDE/G20
:
resultados finales
Autores:
Mar Barreno, Ana María Blasco, Guillermo Ferraz, Jorge Alberto Ferreras Gutiérrez, Jaime Mas, Antoinette Musilek, Beatriz Parejo García, Alfredo Ranz, Teresa Reol
Localización:
Crónica tributaria
,
ISSN-e
2695-7566,
ISSN
0210-2919,
Nº 158, 2016
,
págs.
7-53
Idioma:
español
Enlaces
Texto completo
Dialnet Métricas
:
7
Citas
Referencias bibliográficas
BARRENO, MAR; FERRERAS, JORGE; MAS, JAIME; MUSILEK, ANTOINETTE YRANZ, ALFREDO (2015): «El proyecto BEPS de la OCDE/G20: resultados de 2014»,...
OECD (2010): OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010, OECD Publishing, Paris.
OECD (2013a): Addressing Base Erosion and Profit Shifting, OECD Publishing.
OECD (2013b): Action Plan on Base Erosion and Profit Shifting, OECD Publishing.
OECD (2015a): Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting...
OECD (2015b): Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 -2015 Final Report, OECD/G20 Base Erosion and Profit Shifting...
OECD (2015c): Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting...
OECD (2015d): Limiting Base Erosion Involving Interest Deductions and Other Finan-cial Payments, Action 4 - 2015 Final Report, OECD/G20 Base...
OECD (2015e): Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report,...
OECD (2015f): Preventing the Granting of Treaty Benefits in Inappropriate Circum-stances, Action 6 - 2015 Final Report, OECD/G20 Base Erosion...
OECD (2015g): Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 -2015 Final Report, OECD/G20 Base Erosion and...
OECD (2015h): Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 2015 Final Reports, OECD/G20 Base Erosion and Profit Shifting...
OECD (2015i): Measuring and Monitoring BEPS, Action 11 -2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing,...
OECD (2015j): Mandatory Disclosure Rules, Action 12 -2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing,...
OECD (2015k): Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 -2015 Final Report, OECD/G20 Base Erosion and Profit...
OECD (2015l): Making Dispute Resolution Mechanisms More Effective, Action 14 -2015 Final Report, OECD/G20 Base Erosion and Profit Shifting...
OECD (2015m): Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 -2015 Final Report, OECD/G20 Base Erosion and...
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