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Contributions of the Base Erosion and Profit Shifting BEPS Project on Transfer Pricing and Tax Avoidance [PDF]
Financial Markets, Institutions and Risks, 2021 Globalization and digitalization lead to flaws and asymmetries in tax rules which were used by multinational companies in their own benefit. Then, to face tax avoidance and tax losses which represents 100 to 240 billion dollars per year, Organization for
Anissa Ouelhadj, Mehdi Bouchetara
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Jurnal Perpajakan dan Keuangan PublikTax as the main source of income for the state has an important role in financing sustainable development. However, the dynamics of tax planning are increasingly complex with the issue of Base Erosion and Profit Shifting (BEPS), which has become a major ...
Fitri Pebriani Wahyu +1 more
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Retos de la potestad tributaria en México respecto al impuesto sobre la renta en la economía digital
Revista Activos, 2023 La economía digital ha tenido un profundo impacto en la tributación, pues la deslocalización de los establecimientos y la rapidez de su evolución han propiciado la erosión de las bases y traslado de beneficios de las grandes multinacionales, siendo esta
Miguel Ángel Haro Ruiz +2 more
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Profit shifting in Brazil and the impact of tax havens
Revista Contabilidade & Finanças, 2020 We investigate tax-induced profit shifting in Brazil and the impact of tax havens on the shifting behavior of firms. Profit shifting research in Brazil is virtually non-existent, although the shifting incentives in Brazil are prominent.
Alex A. T. Rathke
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A Positive Dialectic: Beps and The United States
AJIL Unbound, 2020 This essay addresses the interaction between the changes in the international tax regime identified by Mason and U.S. international tax policy. Specifically, I will argue that contrary to the general view, the United States actively implemented the ...
Reuven S. Avi-Yonah
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Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021 The necessity of conducting research in the direction of forming the Report in terms of countries of the international group of companies has been determined.
S.F., I.V.
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International and Comparative Law Quarterly, 2023 AbstractBinding taxpayer-initiated international dispute resolution has traditionally played a minor role in the international tax system. Despite being long pursued by corporate interests and increasingly accepted by developed countries, international tax arbitration has remained less developed and less respectful of private interests than investor ...
Chris Noonan, Victoria Plekhanova
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Laws, 2018 This article provides an overview of China’s reaction to the G20/OECD Base Erosion and Profit Shifting (BEPS) project. From 2013 to 2015, the OECD developed a series of actions designed to address BEPS activities by multinational enterprises, culminating
Reuven Avi-Yonah, Haiyan Xu
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Analysis of PSM after implementation of CbCR policy in Indonesia
Jurnal Akuntansi dan Auditing Indonesia, 2021 The Country-by-Country Reporting (CbCR) policy requires that multinational enterprises report financial information of all of their business group members globally.
Adang Hendrawan +3 more
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Economic Effects of the Implementation of the BEPS Plan in Romania [PDF]
Risk in Contemporary Economy, 2020 The BEPS Plan (Action Plan on Base Erosion and Profit Shifting) is a globally adopted solution proposed by the Organization for Economic Co-operation and Development (OECD) to prevent the erosion of the taxable base and the transfer of profits.
Fortea Costinela +3 more
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