Results 11 to 20 of about 3,325 (285)
Base Erosion and Profit Shifting: Options, Opportunities and Alternatives [PDF]
, 2017 Base erosion and profit shifting is generally defined as tax strategies that serve to exploit gaps or inconsistencies in global tax systems that allow an enterprise to shift profits to lower tax jurisdictions.
Mohs, James +2 more
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Analysis of PSM after implementation of CbCR policy in Indonesia
Jurnal Akuntansi dan Auditing Indonesia, 2021 The Country-by-Country Reporting (CbCR) policy requires that multinational enterprises report financial information of all of their business group members globally.
Adang Hendrawan +3 more
doaj +1 more source
Global evidence on profit shifting: The role of intangible assets
, 2021 Profit shifting has come to the fore with the recently released Pandora Papers. This column uses a new global profit-shifting database covering 95 countries to show that profit shifting on average has gradually declined since 2011 following efforts from ...
Delis, Manthos D +3 more
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Sustainability in Public Finances Concerning Transfer Pricing in the EU
Chemical Engineering Transactions, 2023 Ensuring the sustainability of public finances is a crucial concern for the European Union, particularly in the context of transfer pricing, which is focused on tax base erosion and profit shifting.
Gábor Hulkó +2 more
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Tax distortions in cross-border flows of intangible assets
International Journal of Innovation Studies, 2018 The phenomenon of global fragmented production and associated trade in intermediate products, including intangible assets, has changed how economists study globalization and how new public policies are shaped.
Thomas Neubig, Sacha Wunsch-Vincent
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Base Erosion and Profit Shifting in Continental Africa and Beyond [PDF]
, 2021 Base erosion and profit shifting has become the latest burden on countries’ tax revenue collection agencies the world over. Recent studies have found how it occurs in the both the developed and developing world, but these same studies haven’t answered ...
Olsen, Nathan
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Brain drain: The impact on taxation and measures to combat the brain drain [PDF]
Anali Pravnog Fakulteta u Beogradu, 2019 During the debt crisis the number of highly specialized Greek scientists who had migrated abroad surpassed 250,000. The reasons that led to this result include the mismatch of supply and demand for skilled human capital in Greece, the high rates of ...
Perrou Katerina, Savvaidou Katerina
doaj +1 more source
Action Plan on Base Erosion and Profit Shifting (Russian version) [electronic resource] /
, 2014 Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions.
Organisation for Economic Co-operation and Development.
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Base Erosion and Profit Shifting in Indonesia [PDF]
, 2018 The ownership, location and internalisation (OLI) framework introduced by Dunning (1977) explains why multinational enterprises (MNEs) establish subsidiaries overseas.
Purba, Arnaldo
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Studia Universitatis Babeş-Bolyai NegotiaArticle History: Received: 9 December 2024; Reviewed: 18 February 2025; Accepted: 12 March 2025; Available online: 26 March 2025. In today’s interconnected global economy, transfer pricing has emerged as a critical issue for governments worldwide ...
Queen MPOFU
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