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L’érosion de la base d’imposition constitue un risque sérieux  pour les recettes, la souveraineté et l’équité fiscales pour de nombreux pays. S’il existe de nombreux phénomènes susceptibles d’entraîner une érosion des bases fiscales nationales, le transfert de bénéfices n’est pas l’un des moindres. Le présent rapport s’ouvre sur une description des études et des données publiquement accessibles concernant l’existence et l’ampleur de ce phénomène, il donne ensuite un aperçu des évolutions internationales qui ont un impact sur l’imposition des sociétés, et identifie les principes fondamentaux sur lesquels repose l’imposition des activités transnationales, ainsi que les possibilités d’érosion de la base d’imposition et de transfert de bénéfices auxquelles ils peuvent éventuellement donner lieu. Le rapport conclut que les règles actuelles permettent d’accroître la part des bénéfices associés à des montages juridiques et à des droits et obligations incorporels, et de transférer légalement les risques au sein des groupes, avec pour conséquence de réduire la part des bénéfices associés aux opérations substantielles. Le rapport recommande de développer un plan d’action pour s’attaquer de manière compréhensive au problème de l’érosion de la base d’imposition et du transfert de bénéfices.  

Corporations -- Taxation. --- Management --- Business & Economics --- Industrial Management --- Corporations --- Taxation. --- Corporate income tax --- Corporate taxes --- Corporation income tax --- Corporation tax --- Federal corporation tax --- Franchises, Taxation of --- Taxation of franchises --- Finance --- Valuation

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Taxes are a constant part of life for every company and a constant element of economics, finance, and financial law. Any changes observed in the science and theory also apply to the importance and position of taxes in the practice of corporate finance, public finance, and economic growth. Beside this, a new meaning of taxes in the economies of countries in the world and the European Union is introduced. Taxes will always introduce risks and uncertainties in business, due to the high volatility and uncertainty of tax law. Moreover, being a category that affects the economic growth, they cause disturbances in stability and welfare of the state. Therefore, while considering the essence of taxes in a country, one should not consider this category in isolation from corporate finance and social welfare. Two things are certain in the world: death and taxes.

Corporations --- Taxation. --- Corporate income tax --- Corporate taxes --- Corporation income tax --- Corporation tax --- Federal corporation tax --- Franchises, Taxation of --- Taxation of franchises --- Finance --- Valuation --- Economic Development --- Social Sciences and Humanities --- Management and Economics --- Business

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Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After having summarised aggressive tax planning schemes on losses, as well as country detection and response strategies, it offers a number of conclusions and recommendation for tax administration and tax policy officials.   

Intellectual capital -- Management. --- Knowledge management. --- Corporations --- Tax planning --- Management --- Business & Economics --- Industrial Management --- Taxation --- Tax planning. --- Taxation. --- Tax avoidance --- Tax saving --- Corporate income tax --- Corporate taxes --- Corporation income tax --- Corporation tax --- Federal corporation tax --- Franchises, Taxation of --- Taxation of franchises --- Estate planning --- Finance --- Valuation

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the application of the ""arm's length principle"" for valuation for tax purposes of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the ri

Income tax --Law and legislation. --- International business enterprises --Taxation --Law and legislation. --- Transfer pricing --Law and legislation. --- International business enterprises --- Income tax --- Transfer pricing --- Law, General & Comparative --- Law, Politics & Government --- Taxation --- Law and legislation --- Corporations --- Taxation. --- Law and legislation. --- Corporate income tax --- Corporate taxes --- Corporation income tax --- Corporation tax --- Federal corporation tax --- Franchises, Taxation of --- Taxation of franchises --- Finance --- Valuation

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Corporations --- International business enterprises --- Taxation --- Tax laws --- Tax legislation --- Tax regulations --- Taxation --- Corporate income tax --- Corporate taxes --- Corporation income tax --- Corporation tax --- Federal corporation tax --- Franchises, Taxation of --- Taxation of franchises --- Corporations --- Corporations --- Taxation. --- Taxation. --- Law and legislation. --- Law --- Finance --- Valuation