Implementing the OECD/G20 BEPS package in developing countries an assessment of the priorities, experiences, challenges and needs of developing countries / Emma Barrogard ... [et al.] .-- Amsterdam : IBFD , 2018
.--119 p. .-- ( IBFD's white papers ).
Resumen.
This White Paper announces a report that IBFD prepared for the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) as part of its research and advisory work for the German Federal Ministry for Economic Cooperation and Development (BMZ). The aim of the report is to identify the priorities, experiences, challenges and needs of developing countries when implementing BEPS recommendations, specifically partner countries of German Development Cooperation (GDC), in order to assess where capacity building assistance is most needed. The report is divided in two main parts - a desk study and a survey study. The survey targeted GDC partner countries and was conducted in July and September 2017.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
PROGRAMAS
APLICACION
PAISES EN DESARROLLO
ELUSION FISCAL
Barrogard, Emma