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Beps - PowerPoint PPT Presentation


tax administration in developing economies - response to BEPS

tax administration in developing economies - response to BEPS

tax administration in developing economies - response to BEPS. Peter Mullins Tax Policy Division Fiscal Affairs Department 2 nd International Tax Forum Manila, Philippines, October 27-28, 2016.

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149 views • 13 slides



Revisiting Tax Avoidance EATLP 2016 Ana Paula Dourado SESSION 4

Revisiting Tax Avoidance EATLP 2016 Ana Paula Dourado SESSION 4

Revisiting Tax Avoidance EATLP 2016 Ana Paula Dourado SESSION 4 MULTILATERALISM, COORDINATED BI-/UNILATERALISM OR CHAOS. BEPS: Aggressive Tax Planning and a Holistic Approach Enforcing the single taxation principle?

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103 views • 8 slides


Tax Avoidance, ATP, BEPS and  ‘ minimum international standards ’

Tax Avoidance, ATP, BEPS and ‘ minimum international standards ’

Tax Avoidance, ATP, BEPS and ‘ minimum international standards ’. Adolfo Martín Jiménez Professor of Tax Law, Jean Monnet Chair University of Cádiz (Spain). Rise and fall of ATP in the international context?. ATP as a new category? Popular term in press and for tax administrations

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99 views • 7 slides


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