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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

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En raison de la mobilité et de la fongibilité de l’argent, les groupes multinationaux peuvent aisément obtenir des résultats fiscaux favorables en jouant sur le montant de la dette au sein d’une entité du groupe. Le rapport de 2015 a établi une approche commune qui relie directement les déductions nettes d’une entité au titre d’intérêts à son activité économique, sur la base d’un certain pourcentage de son résultat avant les revenus et charges d'intérêts, l'amortissement et les provisions (EBITDA). Cette approche associe trois éléments : une règle fondée sur un ratio déterminé qui repose sur un ratio de référence intérêts nets/EBITDA ; une règle fondée sur un ratio de groupe qui autorise une entité à déduire plus de charges d’intérêts, en fonction de la position de son groupe mondial ; et des règles ciblées qui traitent des risques spécifiques. Des travaux supplémentaires concernant deux aspects de l'approche commune ont été menés en 2016. Le premier aspect de ces travaux concerne les éléments de la conception et le fonctionnement de la règle fondée sur un ratio de groupe et se concentre sur les méthodes de calcul des charges nettes d’intérêts d’un groupe envers des tierces parties, le calcul de l’EBITDA de groupe et l’impact des entités avec un EBITDA négatif sur le fonctionnement de la règle. Le second aspect de ce travail identifie les caractéristiques des secteurs de la banque et de l'assurance qui peuvent restreindre la capacité de ces groupes à s’engager dans des pratiques de BEPS impliquant des charges d’intérêts, tout en soulignant que ces contraintes ne s’appliquent pas systématiquement. Il identifie également les approches permettant de gérer les risques posés par les entités appartenant à ces secteurs.

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 --- Double taxation.

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This historical account of the evolution of the corporate income tax in America explains the origins of corporate income tax. Banks shows that political, economic, and social forces transformed it from a sword against evasion of the individual income tax to a shield against government and shareholder interference.

Corporations --- Taxation --- Law and legislation --- History. --- 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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Policies targeting individual companies for economic development incentives, such as tax holidays and abatements, are generally seen as inefficient, economically costly, and distortionary. Despite this evidence, politicians still choose to use these policies to claim credit for attracting investment. Thus, while fiscal incentives are economically inefficient, they pose an effective pandering strategy for politicians. Using original surveys of voters in the United States, Canada and the United Kingdom as well as data on incentive use by politicians in the US, Vietnam and Russia, this book provides compelling evidence for the use of fiscal incentives for political gain and shows how such pandering appears to be associated with growing economic inequality. As national and subnational governments surrender valuable tax revenue to attract businesses in the vain hope of long-term economic growth, they are left with fiscal shortfalls that have been filled through regressive sales taxes, police fines and penalties, and cuts to public education.

Tax incentives --- Tax credits --- 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 --- Government policy