NDLI: OECD Action Plan in Base Erosion and Profit Shifting in Taxation and the Situation of Turkey

Content Provider	Semantic Scholar
Author	Cenikli, Elvan
Copyright Year	2019
Abstract	The BEPS Action Plan, which was prepared by OECD upon the call of G20 countries in order to overcome this problem, was announced on 19 July 2013, and it was approved in the G20 Leader’s Summit that was held in Saint Petersburg in September 2013. This chapter discusses the mentioned action plan and the probable effects of this plan to Turkey. In this respect, evaluation of the mentioned action plan will be made from the Turkey perspective by focusing on the most important actions of the OECD Action Plan that it put forward for ensuring the international tax equity.
Starting Page	104
Ending Page	118
Page Count	15
File Format	PDF HTM / HTML
DOI	10.4018/978-1-5225-7564-1.ch007
Alternate Webpage(s)	https://www.igi-global.com/viewtitlesample.aspx?id=226371&ptid=208135&t=oecd+action+plan+in+base+erosion+and+profit+shifting+in+taxation+and+the+situation+of+turkey
Alternate Webpage(s)	https://doi.org/10.4018/978-1-5225-7564-1.ch007
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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