Results 31 to 40 of about 71,433 (310)
Transparency and Disclosure [PDF]
, 2014 This chapter looks at current and proposed regimes regarding transparency and disclosure (i.e. the means by which countries gather information regarding taxpayer activity). Recent attention focused on the broad problem of base erosion and profit shifting
Ring, Diane M.
core
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
core +1 more source
Impact of Positive Lifestyle Behaviors on Direct Health Care Cost Savings for Low Back Pain
Arthritis Care &Research, EarlyView.Objective This study aimed to investigate the relationship between a previously purpose‐developed lifestyle behavior scale and health care cost savings related to low back pain (LBP). Methods This longitudinal study used data from the Australian Twin Back (AUTBACK) study. LBP and lifestyle behavior measures were collected at baseline. Physical activity
Ye Tian +8 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
doaj +1 more source
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
doaj +1 more source
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
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
doaj +1 more source
An evaluation of interest deduction limitations to counter base erosion in South Africa
South African Journal of Economic and Management Sciences, 2018 Background: The Organisation for Economic Cooperation and Development (OECD) made a number of recommendations in relation to interest deduction limitations as part of the Base Erosion and Profit Shifting (BEPS) project. In 2016 the South African National
Pieter van der Zwan +2 more
doaj +1 more source