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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
How large is the corporate tax base erosion and profit shifting? A general equilibrium approach
Economic Systems Research, 2022Maria T Álvarez-Martínez +2 more
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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
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What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature
Fiscal Studies, 2014Dhammika Dharmapala
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Corporate tax base erosion and profit shifting out of the Czech Republic
Post-Communist Economies, 2015Petr Janský
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