The Tax Sensitivity of Debt in Multinationals: A Review [PDF]
, 2015 The OECD in its BEPS action plan 4 addresses tax base erosion by profit shifting through the use of tax deductible interest payments. Their main concern is interest deductions between outbound and inbound investment by groups.
Schjelderup, Guttorm
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Соціальна економіка, 2022 The purpose of the study is to assess the possibility of combining the concepts of transfer pricing, beneficial owner of income and valid business purpose in a model of three-component tax risk assessment for countering BEPS. To achieve this purpose, the
Dmytro Nosenko
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On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation [PDF]
, 2016 The issue of base erosion and profit shifting has been on the international policy agenda for several years now. The aim of this paper is to examine how firms adjust their profit shifting mechanisms in a changing institutional environment. In particular,
Nicolay, Katharina +2 more
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Retos de la potestad tributaria en México respecto al impuesto sobre la renta en la economía digital
Revista Activos, 2023 La economía digital ha tenido un profundo impacto en la tributación, pues la deslocalización de los establecimientos y la rapidez de su evolución han propiciado la erosión de las bases y traslado de beneficios de las grandes multinacionales, siendo esta
Miguel Ángel Haro Ruiz +2 more
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Transparency in Financial Reporting: Is Country-by-Country Reporting suitable to combat international profit shifting? [PDF]
, 2014 Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for
Evers, Maria Theresia +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
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Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting? [PDF]
, 2014 This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation.
Finke, Katharina +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
doaj
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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The impact of taxes on bilateral royalty flows [PDF]
, 2015 In 2013 the OECD introduced its Action Plan on base erosion and profit shifting (BEPS). One of the major concerns of this Plan is a strategic use of intangible assets as an instrument for profit shifting.
Dudar, Olena +2 more
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