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Impact of Land use on soil quality: Insights from the forest-savannah transition zone of Ghana. [PDF]

Heliyon
Awoonor JK, Amoakwah E, Buri MM, Dogbey BF, Gyamfi JK.   +4 more
europepmc   +1 more source

The growth and collapse of autonomy at work. [PDF]

Proc Natl Acad Sci U S A
Mujcic R, Oswald AJ.
europepmc   +1 more source

Digital economy, resource distortion and low-carbon inclusive development-Evidence from the perspectives of a threshold effect and knowledge spillover effect. [PDF]

PLoS One
Yang G, Deng F, Wang F, Mao Z, Wu X, Zhang F.   +5 more
europepmc   +1 more source

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Tax Base Erosion and Profit Shifting (BEPS)

Springer Texts in Business and Economics, 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 ...
Parthasarathi Shome
exaly   +2 more sources

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
exaly   +2 more sources

Methodological Approaches to the Measurement of Profit Shifting and Tax Base Erosion

Contributions To Finance and Accounting, 2021
This 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, Jan Pavel, Marian Dobranschi   +2 more
exaly   +2 more sources

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.
exaly   +2 more sources

Profit Shifting and Tax Base Erosion

Contributions To Finance and Accounting, 2021
exaly   +2 more sources

Base Erosion and Profit Shifting and Developing Country Tax Administrations

Intertax, 2016
The 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
exaly   +2 more sources

Kapitel 14. Base Erosion and Profit Shifting

2018
exaly   +2 more sources