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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Base Erosion and Profit Shifting

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Aktionsplan der OECD, mit dem verhindert werden soll, dass multinationale Konzerne ihre Gewinne in steuergünstige Länder verschieben oder sich gar ganz der Besteuerung entziehen.

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Base Erosion and Profit Shifting
Name
Base Erosion and Profit Shifting
Name
érosion de la base d'imposition et transfert de bénéfices
Name
erosione della base imponibile e trasferimento degli utili
Description
Aktionsplan der OECD, mit dem verhindert werden soll, dass multinationale Konzerne ihre Gewinne in steuergünstige Länder verschieben oder sich gar ganz der Besteuerung entziehen.
Description
Initiative that seeks to close gaps in international taxation for companies that allegedly avoid taxation or reduce the tax burden in their home country by engaging in tax inversions relocating the corporations domicile to a lower-tax nation or by migrating intangibles to lower tax jurisdictions.
Description
Piano d'azione dell'Organizzazione per la cooperazione e lo sviluppo economico per contrastare l’evasione fiscale internazionale e lo spostamento dei profitti verso Paesi a bassa fiscalità attraverso pianificazioni fiscali aggressive.
Description
Projet de l'Organisation de coopération et de développement économiques (OCDE) visant à lutter contre les stratégies de planification fiscale utilisées par les entreprises multinationales qui exploitent les lacunes et les disparités des règles fiscales pour éviter de payer l'impôt.
dateModified
2024-11-20T10:49:58.1762290Z
Identifier
444850
Alternate name
BEPS
Alternate name
BEPS
URL
https://www.termdat.bk.admin.ch/entry/444850
citation
AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-02-14](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))
citation
OECD, Steuervollzug ([Internet, 2018-02-14](http://www.oecd.org/berlin/themen/steuervollzug/))
citation
OECD, Base erosion and profit shifting (BEPS) ([Internet, 2024-11-20](https://www.oecd.org/en/topics/base-erosion-and-profit-shifting-beps.html))
citation
OCDE, Érosion de la base d'imposition et transfert de bénéfices (BEPS) ([Internet, 2024-11-20](https://www.oecd.org/fr/topics/policy-issues/base-erosion-and-profit-shifting-beps.html))
position
1
Term Note
EXP: das BEPS-Projekt beabsichtigt, die Gewinne der Unternehmen an dem Ort zu besteuern, an dem die Wertschöpfung stattfindet
termNoteCitation
ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-02-14](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
descriptionCitation
nach EFD, BEPS (Base Erosion and profit Shifting) ([Internet, 2018-04-17](https://www.efd.admin.ch/efd/de/home/themen/steuern/steuern-international/beps/fb-beps.html))
descriptionCitation
after Thomson Reuters, What is BEPS? ([Internet, 2018-02-14](https://tax.thomsonreuters.com/BEPS/what-is-BEPS/))
descriptionCitation
d'après OCDE, Érosion de la base d'imposition et transfert de bénéfices (BEPS) ([Internet, 2024-11-20](https://www.oecd.org/fr/topics/policy-issues/base-erosion-and-profit-shifting-beps.html))
descriptionCitation
Il Sole24ore, Beps, 2017-07-10 ([Internet, 2018-02-14](http://argomenti.ilsole24ore.com/parolechiave/beps.html?refresh_ce=1))
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
inDefinedTermSet Wirtschaftsterminologie
inDefinedTermSet Swiss Federal Administration
has part Gewinnkürzung und Gewinnverlagerung
has part Base erosion and profit shifting
has part Base erosion and profit shifting
has part érosion des bases d'imposition et transfert de bénéfices
has part BEPS
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
termDomain ECONOMY
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
seeAlso Forum on Harmful Tax Practices
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