Action Plan on Base Erosion and Profit Shifting - …行动计划基础上侵蚀和利润转移-u2026.pdfVIP

Action Plan on base Erosion and Profit shifting Action Plan on Base Erosion and Profit Shifting This work is published on the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Organisation or of the governments of its member countries. This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Please cite this publication as: OECD (2013), Action Plan on Base Erosion and Profit Shifting, OECD Publishing. /10.1787/9789264202719-en ISBN 978-92-64-20270-2 (print) ISBN 978-92-64-20271-9 (PDF) Photo credits: Cover © iS/apsimo1, © iS/Silvrshootr, © Oleksiy Mark / S. Corrigenda to OECD publications may be found on line at: /publishing/corrigenda. © OECD 2013 You can copy, download or print OECD content for your own use, and you can include excerpts from OECD publications, databases and multimedia products in your own documents, presentations, blogs, websites and teaching materials, provided that suitable acknowledgment of the source and copyright owner is given. All requests for public or commercial use and translation rights should be submitted to rights@. Requests for permission to photocopy portions of this material for public or commercial use shall be addressed directly to the Copyright Clearance Center (CCC) at info@ or the Centre français dexploitation du droit de copie (CFC) at contact@. TABLE OF CONTENTS – 3 Table of contents Acronyms and abbreviations � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �5 Chapter 1. Introducti