Results 211 to 220 of about 810 (255)
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Base Erosion and Profit Shifting: An Indian Perspective
Bulletin for International Taxation, 2015In this article, the authors review the economic and legal evidence of base erosion and profit shifting (BEPS) in India.
D.P. Sengupta, R. Kavita Rao
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Methodological Approaches to the Measurement of Profit Shifting and Tax Base Erosion
Contributions To Finance and Accounting, 2021This chapter presents a comprehensive analysis of the current techniques of profit shifting and tax base erosion, namely, in relation to macro and micro perspectives. Specifically, categories of profit shifting techniques and their general channels were explained.
Jana Tepperová +2 more
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Base Erosion and Profit Shifting and Interest Expenditure
Bulletin for International Taxation, 2014In this article, the author examines the implications for the utilization of interest expenditure in tax planning given the OECD Base Erosion and Profit Shifting initiative.
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Profit Shifting and Tax Base Erosion
Contributions To Finance and Accounting, 2021exaly +2 more sources
Base Erosion and Profit Shifting and Developing Country Tax Administrations
Intertax, 2016The Organisation for Economic Co-operation and Development (OECD) membership comprises thirty-four countries, and adding G20 countries which are not OECD members gives a total of forty-two countries participating most directly in the base erosion and profit shifting (BEPS) norm setting. There are therefore 151 UN Member countries whose participation in
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Base Erosion and Profit Shifting: A Roadmap for Reform
Bulletin for International Taxation, 2014Version of ...
Ault, H., Schön, W., Shay, S.
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Base Erosion and Profit Shifting
2016BEPS is an acronym for “base erosion and profit shifting” and refers to tax planning strategies that exploit gaps and mismatches in tax rules to make profits “disappear” for tax purposes or to shift profits to locations where there is little or no real activity but the taxes are low, resulting in little or no overall corporate tax being paid ...
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Base Erosion and Profit Shifting and Business Restructurings
Intertax, 2016In anticipation of the release of the new Chapter IX of the Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines, this article looks at the potential impact that the outcome of the Base Erosion and Profit Shifting (BEPS) project will have on business restructurings.
Mikael Hall, Stuart Wood
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Base Erosion and Profit Shifting (BEPS) in International Taxation System
2023The aftermath of the 2008 global financial crisis has led to the emergence of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative developed in 2013. This project provides several actions plans to establish coherence and transparency and also to prevent malpractices in the international taxation system.
Ambareen Beebeejaun +2 more
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