To inform the development of the GloBE Implementation Framework, Inclusive Framework members are seeking public input on the issues that should be addressed as part of this work.
Organisation for Economic Co-operation and Development40
Plus de 145 pays et juridictions collaborant au sein du Cadre inclusif sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) ont approuvé les éléments clés d’un accord visant à ass
Organisation for Economic Co-operation and Development30
La définition d’établissement stable (ES) retenue dans les conventions fiscales est cruciale pour déterminer si une entreprise non-résidente doit payer l’impôt sur le revenu dans un autre État. Pour p
Organisation for Economic Co-operation and Development20
This paper studies how cultural norms and enforcement policies influence illicit corporate activities. Using confidential IRS audit data, we show that corporations with owners from countries with high
ICAP is a voluntary risk assessment and assurance programme to facilitate open and co-operative multilateral engagements between MNE groups willing to engage actively and transparently and tax adminis
Organisation for Economic Co-operation and Development30
