Results 261 to 270 of about 71,433 (310)

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 ...
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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 ...
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Unilateral Withholding Tax To Counteract Base Erosion and Profit Shifting

European Taxation, 2015
This article discusses the authors’ proposal for a withholding tax on all interest and licence fee payments, devised such that it can be implemented unilaterally by individual Member States (such as Germany), as a means of counteracting tax evasion via low-tax regimes, a measure that, in contrast to implementation of the June 2015 Commission proposals,
G.M. Obermair, L. Jarass
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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
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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
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Profit Shifting and Tax Base Erosion

2021
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Base Erosion and Profit Shifting in Developing Countries: The Nigerian Experience

 Cross-border tax situations arising as a result of international business transactions have led to Base Erosion and Profit Shifting (BEPS) where gaps and mismatches in tax laws are exploited to shift income, profits, and assets from one jurisdiction to another.
Salawu, Muinat Wuraola, Otusanya, Julius Olatunde, Adeyeye, Gbadegesin Babatunde   +2 more
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Acquiring tissue for advanced lung cancer diagnosis and comprehensive biomarker testing: A National Lung Cancer Roundtable best‐practice guide

Ca-A Cancer Journal for Clinicians, 2023

exaly  

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
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Innovations in research and clinical care using patient‐generated health data

Ca-A Cancer Journal for Clinicians, 2020
H S L Jim, Aasha I Hoogland, Naomi C Brownstein   +2 more
exaly