The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project [PDF]
World, 2021 The current rules on international tax do not function properly due to the gaps which allow for tax manipulation. Whereas most tax agreements largely contribute to the prevention of double taxation, they do not effectively approach double non-taxation ...
Lijun Zhao +2 more
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Base Erosion and Profit Shifting: A Roadmap for Reform [PDF]
Bulletin for International Taxation, 2014 In this Editorial, the authors explain the context of this special issue of the Bulletin for International Taxation. The fundamental premise of the BEPS project is that a coordination of national responses to BEPS can both eliminate double non-taxation and protect against material unrelieved double taxation.
Ault, H., Schön, W., Shay, S.
core +6 more sources
Base erosion and profit shifting in multinational corporations
Theoretical and Applied Economics, 2018 The subject of shifting of income by various MNCs or ‘Base Erosion and Profit Sharing’ (BEPS) motivated by tax reasons has been a matter of attention, globally, in the recent years. In this paper, I provided a literature review of what is known about the
Vedang Ratan VATSA
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Contributions of the Base Erosion and Profit Shifting BEPS Project on Transfer Pricing and Tax Avoidance [PDF]
Financial Markets, Institutions and Risks, 2021 Globalization and digitalization lead to flaws and asymmetries in tax rules which were used by multinational companies in their own benefit. Then, to face tax avoidance and tax losses which represents 100 to 240 billion dollars per year, Organization for
Anissa Ouelhadj, Mehdi Bouchetara
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Base erosion and profit shifting by Google and platform market competition in Korea [PDF]
SHS Web of Conferences, 2020 The adoption of Google Taxes is often mentioned with respect to corporate taxes avoided for a MNE that does not have a permanent establishment in the domestic market.
Lee Taehee
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Permanent Establishment in the Form of Dependent Agent in the Light of the Base Erosion and Profit Shifting Project [PDF]
Societas et Iurisprudentia, 2021 The subject of the paper is an analysis of the issue of permanent establishment in the form of a dependent agent. The main purpose is to list the positive conditions leading to the setting up of a permanent establishment in the form of a dependent agent.
Agata Lipińska
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Profit shifting in Brazil and the impact of tax havens
Revista Contabilidade & Finanças, 2020 We investigate tax-induced profit shifting in Brazil and the impact of tax havens on the shifting behavior of firms. Profit shifting research in Brazil is virtually non-existent, although the shifting incentives in Brazil are prominent.
Alex A. T. Rathke
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Base Erosion, Profit Shifting and Developing Countries [PDF]
FinanzArchiv, 2015 International corporate tax issues have now risen to prominence in public debate. But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at their heart, there is almost none for developing countries.
Ernesto Crivelli +2 more
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The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK [PDF]
, 2018 This paper will discuss the Permanent Establishment (‘PE’) provisions of the recently signed Multilateral Instrument (‘MLI’). Specifically, it will examine the MLI’s adoption of the Organisation of Economic Co-Operation and Development (‘OECD’) 2015 ...
Ivanova, Milla
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Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021 The necessity of conducting research in the direction of forming the Report in terms of countries of the international group of companies has been determined.
S.F., I.V.
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