Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform Measures in 18 Jurisdictions - Softcover

Kerrie Sadiq; Adrian Sawyer; Bronwyn McCredie

Softcover

ISBN 10: 190620148X ISBN 13: 9781906201487

Publisher: Fiscal Publications, 2019

Synopsis

In 2015 the OECD released its roadmap to address Base Erosion and Profit Shifting. The global tax reform package, with 15 Actions, is designed to equip countries with the tools they need to ensure profits are taxed where economic activity occurs and value is added.

This volume is a comprehensive stock-take of the BEPS implementation that looks beyond a mere checklist of action or non-action to explore the experiences of 18 different jurisdictions. It highlights the different approaches taken by capital importing and capital exporting regions, developed and developing countres, OECD and non-OECD members and well as G20 and non-G20 members.

Expert authors from Australia, Canada, China, Hong Kong SAR, India, Indonesia, Japan, Korea, Malaysia, the Netherlands, New Zealand, Nigeria, Singapore, South Africa, Thailand, the United Kingdom, the United States, and Vietnam have contributed chapters to this volume. Each provides the 'must-know' answers to questions that all stakeholders in the tax system are asking in relation to the domestic implementaiton of the largest reform of international tax the world has seen in a century.

About this title

About the Author

Prof. Kerrie Sadiq is Professor of Taxation in the School of Accountancy, QUT Business School, Queensland University of Technology, Australia. Prof. Adrian Sawyer is Professor of Taxation in the Department of Accounting and Information Systems in the College of Business and Law at the University of Canterbury, New Zealand. Dr. Bronwyn McCredie is a Lecturer in the School of Accountancy QUT Business School, Queensland University of Technology, Australia.

Edition details

• Publisher: Fiscal Publications
• Publication date: 2019
• Language: English
• ISBN 10: 190620148X
• ISBN 13: 9781906201487
• Binding: Paperback
• Number of pages: 356
• Editor: Kerrie Sadiq, Adrian Sawyer, Bronwyn McCredie