Results 251 to 260 of about 71,433 (310)

The influence of economic policies on social environments and mental health. [PDF]

Bull World Health Organ
Occhipinti JA, Skinner A, Doraiswamy PM, Saxena S, Eyre HA, Hynes W, Geli P, Jeste DV, Graham C, Song C, Prodan A, Ujdur G, Buchanan J, Rosenberg S, Crosland P, Hickie IB.   +15 more
europepmc   +1 more source

Sand and dust storms: a growing global health threat calls for international health studies to support policy action.

Lancet Planet Health
Li T, Cohen AJ, Krzyzanowski M, Zhang C, Gumy S, Mudu P, Pant P, Liu Q, Kan H, Tong S, Chen S, Kang U, Basart S, Touré NE, Al-Hemoud A, Rudich Y, Tobias A, Querol X, Khomsi K, Samara F, Hashizume M, Stafoggia M, Malkawi M, Wang S, Zhou M, Shi X, Jiang G, Shen H.   +27 more
europepmc   +1 more source

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

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Base Erosion and Profit Shifting

2016
BEPS 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 ...
openaire   +2 more sources

Tax Base Erosion and Profit Shifting (BEPS)

2021
The Group of 20 (G20) nations engaged the Organisation of Economic Cooperation and Development (OECD) to make recommendations for containing international tax base erosion and profit shifting (BEPS). This reflected perceived MNE behaviour of locating profits in low tax jurisdictions and contributing little to tax in proportion to their global pre-tax ...
openaire   +1 more source

Base Erosion and Profit Shifting and Business Restructurings

Intertax, 2016
In 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
openaire   +1 more source

Base Erosion and Profit Shifting: An Indian Perspective

Bulletin for International Taxation, 2015
In 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
openaire   +1 more source

Base Erosion and Profit Shifting and Interest Expenditure

Bulletin for International Taxation, 2014
In 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.
openaire   +1 more source

Base Erosion and Profit Shifting (BEPS) in International Taxation System

2023
The 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, Rajendra Parsad Gunputh, Abdul Rafay   +2 more
openaire   +1 more source