ACOTANDO EL ABUSO DEL EP: MEDIDAS ADOPTADAS EN EL MARCO DE BEPS [PDF]
Crónica Tributaria, 2016 El concepto de establecimiento permanente (EP) ha sufrido una importante transformación en los últimos dos años como consecuencia del trabajo desarrollado en el marco del proyecto BEPS de la OCDE/G20.
Jaime Mas Hernández
doaj
The new international tax regime: analysis from a power-basis perspective. [PDF]
SN Bus Econ, 2021 Matsuoka A.
europepmc +1 more source
The Impact of the OECD BEPS Action Plan on Finnish Multinational Companies – Case Study [PDF]
, 2017 This research attempts to evaluate the effects that the new OECD BEPS action plan might cause to the companies, main focus being in Finnish multinational companies and in the company being researched in the case study part of the research.
Hirvinen, Jyri
core
Taxation strategies for the governance of digital business model-An example of China. [PDF]
Front Psychol, 2022 Guo Y, Zou T, Shan Z.
europepmc +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
The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment [PDF]
, 2015 transfer pricing; formulary apportionment; base erosion and profit shifting (BEPS); OECD; IMF.The author offers a retrospective analysis of his recently-completed extensive research on the technical feasibility of international formulary apportionment of
Durst, Michael C.
core +1 more source
Financing child rights in Malawi. [PDF]
BMC Public Health, 2023 Etter-Phoya R +9 more
europepmc +1 more source
Investing in times of austerity [PDF]
, 2015 European Member States that have signed the treaties on fiscal consolidation are now experiencing difficulties to finance infrastructure and social services.
Roels, Frank
core +1 more source
Anti-avoidance rules in Russian and German tax law: the comparison of collision resolution practices [PDF]
, 2016 Десятки исследований последних лет свидетельствуют о том, что проблема уклонения от уплаты налогов обрела настолько глобальные масштабы, что ни одна страна в одиночку не в состоянии с нею справиться.
Bykov, S. S. +3 more
core +1 more source
Country-by-Country Reporting: A Step Towards Unitary Taxation? [PDF]
Inter Econ, 2021 Viegas M, Dias A.
europepmc +1 more source