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Since 1980, partnerships' and S corporations' share of business receipts increased greatly. These entities generally do not pay income taxes. Instead, income or losses (hundreds of billions of dollars annually) flow through to partners and shareholders to include on their income tax returns. GAO has previously reported that the misreporting of income by partners and shareholders poses a tax compliance risk. This book describes what is known about misreporting of flow-through income; assesses how much misreporting IRS identifies; and analyzes possible improvements in IRS's use of data to better

Partnership --- Subchapter S corporations --- S corporations --- Small business corporations (Subchapter S corporations) --- Pass-through businesses --- Taxation --- Business enterprises --- Income tax --- Law and legislation --- E-books

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Capital --- -Corporations --- -Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Capital assets --- Fixed assets --- Economics --- Capitalism --- Infrastructure (Economics) --- Wealth --- Finance --- -History --- Austria --- Economic conditions --- -Capital --- -Finance --- Corporations --- Business corporations --- Finance&delete& --- History --- Industries --- 19th century

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Corporations --- -Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Accounting --- -Law and legislation --- -Corporations --- Business corporations --- Law and legislation --- European Union countries --- Germany --- Managerial accounting --- Belgium --- France

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This report includes changes to the OECD Model Tax Convention to prevent treaty abuse. It first addresses treaty shopping through alternative provisions that form part of a minimum standard that all countries participating in the BEPS Project have agreed to implement.  It also includes specific treaty rules to address other forms of treaty abuse and ensures that tax treaties do not inadvertently prevent the application of domestic anti-abuse rules. The report finally includes changes to the OECD Model Tax Convention that clarify that tax treaties are not intended to create opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping) and that identify the tax policy considerations that countries should consider before deciding to enter into a tax treaty with another country.

Corporations --- Taxation --- Law and legislation --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial

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Die Bekämpfung von Gewinnverkürzung und Gewinnverlagerung (Base Erosion and Profit Shifting – BEPS) ist Staaten weltweit ein zentrales Anliegen. 2013 verabschiedeten die OECD- und G20-Staaten in gleichberechtigter Zusammenarbeit einen 15-Punkte-Aktionsplan gegen Gewinnverkürzung und Gewinnverlagerung. Zusätzlich zur Sicherung der Steuereinnahmen durch eine an Wirtschaftstätigkeit und Wertschöpfung ausgerichtete Besteuerung besteht das Ziel des BEPS-Projekts von OECD und G20 darin, einheitliche und konsensbasierte internationale Steuervorschriften zur Bekämpfung von Gewinnverkürzung und Gewinnverlagerung zu schaffen, um das Steuersubstrat zu schützen und den Steuerpflichtigen zugleich mehr Rechts- und Planungssicherheit zu bieten. In 2016 haben die OECD und die G20 einen inklusiven Rahmen für BEPS eingerichtet, um es interessierten Ländern und Gebieten zu ermöglichen mit OECD- und G20-Mitgliedern zusammenzuarbeiten, Standards für BEPS-bezogene Themen zu entwickeln und die Umsetzung des gesamten BEPS-Pakets zu überprüfen und zu überwachen. Über 100 Länder und Gebiete haben sich dem inklusiven Rahmen angeschlossen.

Corporations --- Taxation --- Law and legislation --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial