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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } BEPS

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

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
BEPS
Name
BEPS
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.
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))
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: No results found.
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
has part Base Erosion and Profit Shifting
SELECT ?instance ?description WHERE { BIND (?? AS ?class) ?instance (rdf:type|owl:type) ?class . OPTIONAL { ?instance schema:description ?description . } } LIMIT 5000
Instances of this Class: No results found.
SELECT ?superclass ?description WHERE { ?? rdfs:subClassOf ?superclass . OPTIONAL { ?superclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Superclasses of this Class: No results found.
SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Subclasses of this Class: No results found.