000			01575nam a2200241Ia 4500
999			_c111865 _d111865
003			OSt
005			20201214160303.0
008			181105s2016 xx 000 0 und
020			_a9789351297246
040			_cnls
082			_a343.04 SHO
100			_aShome Parthasarathi Ed
245			_aBase erosion and profit shifting BEPS
245			_bThe global taxation agenda
260			_aHaryana _bWolter Kluwer _c2016
300			_a255P _bxi _cHB
500			_aInternatinal Business Enterprises
500			_aTax Administration & Procedure
500			_aTax Evasion - Tax Havens
505			_aIn the wake of the 2008 global financial, turned economic, crisis, the Group of 20 (G20) nations took up a macroeconomic agenda and, as the world economy stabilized, they initiated a development agenda. Subsequent to the appearance of the development agenda, the G20 took up a taxation agenda while responding to the Organisation of Economic Cooperation and Development (OECD)’s proposal, in effect, to carry out the task. This book focuses on the G20’s taxation agenda. It addresses international taxation issues arising from the recommendations of the Base Erosion and Profit Shifting project carried out by the Organisation of Economic Cooperation and Development (OECD) at the behest of the G20. The volume comprises chapters authored by tax economist academicians as well as practitioners—barristers, accounting professionals, tax administrators and practicing policy economists
856			_uhttps://www.oecd.org/mcm/C-MIN(2013)7-ENG.pdf
942			_2ddc _cBK