Results 221 to 230 of about 810 (255)

Base Erosion and Profit Shifting (BEPS) and the Digital Economy

2018
The digital economy, undoubtedly, has contributed to the immense task of clearly identifying, ascertaining, and accounting for sources, rationales, and audit trails relating to tax transactions. This is not only evident owing to difficulties associated with cross-border transaction regulations which govern different jurisdictions as well as the ...
Marianne Ojo, James A. DiGabriele
openaire   +1 more source

Fiscal State Aids, Tax Base Erosion and Profit Shifting

EC Tax Review, 2015
In this article, the author describes the application of State aid rules in reviewing EU Member States' tax measures for multinationals providing possibilities for tax arbitrage (Base erosion and profit shifting - BEPS). The author provides examples of measures favouring tax arbitrage which are identifiable as State aid if analysed from that ...
openaire   +1 more source

The G20 and the “Base Erosion and Profit Shifting (BEPS) Project”

2017
This report provides a survey and analysis of the efforts to reform the rules on international corporate taxation under the project on base erosion and profit shifting (BEPS). This was launched in 2012 by the Organisation for Economic Cooperation and Development (OECD), and supported in 2013 by the G20 world leaders, adding participation in the work by
Picciotto, Sol, Gallardo, Agustina, Kadet, Jeffrey, Henn, Markus, Villanueva, Maria   +4 more
openaire   +1 more source

What made base erosion and profit shifting project possible?

Journal of Financial Crime, 2018
Purpose The purpose of this paper is to unveil the true background of the Base Erosion and Profit Shifting (BEPS) Project and to suggest crucial indexes for bringing a movement into a future ceiling causing a struggle of the international tax system. Design/methodology/approach This paper looks into the historical context of this project before and ...
openaire   +1 more source

Action Plan on Base Erosion and Profit Shifting: An Indian Perspective. [PDF]

, 2014
The discussion in this paper highlights some evidence to support the notion that there is base erosion in India. On the specific action points listed in the OECD's Action Plan, a perspective from India's stand point has been presented along with a brief discussion on the steps needed to prepare for complying with likely proposed measures.
Rao, R. Kavita, Sengupta, D.P.
openaire  

How large is the corporate tax base erosion and profit shifting? A general equilibrium approach

Economic Systems Research, 2022
Maria T Álvarez-Martínez, Salvador Barrios, Diego D’Andria   +2 more
exaly  

Translation of the base erosion and profit shifting project in Oman

With digitalisation and neoliberalism orientation, giant multinational enterprises (MNEs) can shift their profits to other countries where preferential tax regimes and incentives are offered. This practice adversely impacted the taxable bases of MNEs’ residence countries, which necessitated those countries to shift the tax burden to ‘working ...
openaire   +3 more sources

Basic Erosion and Profit Shifting (BEPS)

Beijing Law Review, 2020
Marco Lupi
exaly  

THE PROGRESS AND THE ACHIEVEMENTS IN THE BASE EROSION AND PROFIT SHIFTING PROJECT

The Base Erosion and Profit Shifting [BEPS] Project, developed in 2013 by the G20 and OECD, has brought significant innovations to the international taxation regime in preventing tax avoidance and tax evasion. The fact that profits should be taxed where profits are earned and value is generated, or somewhere, in some way, has become evident.
Kara, Mustafa Cemil, Öz, Ersan
openaire   +1 more source

What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature

Fiscal Studies, 2014
Dhammika Dharmapala
exaly