Results 31 to 40 of about 71,652 (310)
Cogent Business & ManagementU.S. Multinational Corporations (MNCs) are known for their torturous global tax avoidance strategies. Corporate tax avoidance by U.S. MNCs remains a critical concern for policymakers, particularly in emerging economies, where profit shifting strategies ...
P. V. Thayyib
doaj +1 more source
Duplex Stainless Steel Laser‐Surface Textured: Stability in Brine Solution
Advanced Engineering Materials, EarlyView.Controlled laser‐surface treatment (LST) of duplex DSS2205 steel is performed to increase its stability in brine solution under cyclic electrochemical assays. The superior protection with respect to flat and smooth panels is attributed to the presence of FeCr2O4 as the main protective oxide layer in the LST surface, after corrosion tests. The stability
Mohammad Rezayat +5 more
wiley +1 more source
The BEPS Project and International Tax Competition
Finance, Accounting and Business AnalysisPurpose: The purpose of the present article is to theoretically analyze the impact of the BEPS Project on international tax competition and its possibilities to reduce harmful tax competition.
Nelly Popova
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Advanced Engineering Materials, EarlyView.In this experimental study, the mechanical properties of additively manufactured Ti‐6Al‐4V lattice structures of different geometries are characterized using compression, four point bending and fatigue testing. While TPMS designs show superior fatigue resistance, SplitP and Honeycomb lattice structures combine high stiffness and strength. The resulting
Klaus Burkart +3 more
wiley +1 more source
The Effect of Anti-Avoidance Provisions Regarding the Promotion of Innovation: Considerations from a Tax Policy Perspective [PDF]
, 2016 The goal of this paper is to explore different possibilities addressed to counteract tax avoidance or aggressive tax planning, pointing out their impact on fiscal measures designed to foster technological innovation.
Gil García, Elizabeth
core +1 more source
International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation [PDF]
, 2014 corporate tax reform; multinational taxation; formula apportionment; unitary taxation; base erosion; profit shifting; BEPS.Under the current system of separate accounting, tax-motivated international profit shifting results in misalignment of profits ...
Cobham, Alex, Loretz, Simon
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DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA
Вестник университета, 2017 The article describes the specifics of the taxation of organizations in the digital economy as well as emergence, development and application of the concept of permanent establishment in Russia and abroad.
S. Kravchuk
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Base Erosion and Profit Shifting: A Simple Conceptual Framework [PDF]
SSRN Electronic Journal, 2014 The issue of tax-motivated income shifting within multinational firms – or “base erosion and profit shifting” (BEPS) – has attracted increasing global attention and has become the subject of an ongoing OECD initiative. This paper provides a simple conceptual framework that helps to clarify aspects of governments’ responses to the BEPS phenomenon and ...
openaire +3 more sources
Advanced Engineering Materials, EarlyView.High‐temperature interactions between low‐sulfur Al‐killed Mn–B steel and MgO–C refractories (0 and 50 wt% recyclates) are studied via finger immersion tests (1600 °C). Surface‐active elements influence infiltration. MgO/CaS layer forms, along with spinel and calcium silicate.
Matheus Roberto Bellé +5 more
wiley +1 more source
European Research on Management and Business EconomicsTo combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of
Annelies Roggeman +2 more
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