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Base Erosion and Profit Shifting in the Digital Economy

This study examines the evolution of academic discourse on Base Erosion and Profit Shifting (BEPS) in response to the digitalization of global commerce, focusing on the OECD/G20 Two-Pillar Solution and its implications for advanced and developing ...
Fatin Nabilah Norzihad, Arya Zulfikar Akbar, Sudrajat Martadinata, Reza Muhammad Rizqi   +3 more
core   +1 more source

Tax Justice Beyond National Borders-International or Interpersonal? [PDF]

Oxf J Leg Stud, 2022
Stark J.
europepmc   +1 more source

Transfer Pricing Documentation: Implementation of the Base Erosion and Profit Shifting Instrument

, 2018
Ciljevi ovog rada jesu objasniti značenje i utjecaj akcijske mjere 13 BEPS-a i olakšati pripremu potrebne dokumentacije o transfernim cijenama. Rad je koncipiran na način da se najprije teorijski obrađuju transferne cijene i zatim detaljnije opisuju ...
Zečević, Lovro
core   +1 more source

COVID-19 and corporate tax avoidance: International evidence. [PDF]

Int Bus Rev, 2023
Athira A, Ramesh VK.
europepmc   +1 more source

Rekonstruksi Peran Indonesia sebagai Negara Berkembang melalui Intervensi Yuridis terhadap Base Erosion and Profit Shifting (BEPS)

Al-Muamalat Jurnal Hukum dan Ekonomi Syariah
This study aims to reconstruct Indonesia’s role as a developing country in addressing the practice of Base Erosion and Profit Shifting (BEPS) through strategic and responsive juridical interventions. The research contributes to enriching academic discourse and provides relevant legal policy recommendations to strengthen the national taxation system ...
Solihan Makruf, Rizal Agung Mufti, Muhammad Abdi Dermawan, Asep Husni, Nandang Najmudin   +4 more
openaire   +1 more source

Publication Only

HemaSphere, Volume 10, Issue S1, June 2026.
wiley   +1 more source

Unfinished business: Lessons for future G20 meetings on a more inclusive understanding of universal health coverage. [PDF]

GHM Open, 2022
Ishizuka A, Chiba M, Iso H, Katsuma Y.
europepmc   +1 more source

Taxing the Digital Economy

Collection Regional Law Review
The research explores the complex territory of taxing the digital economy, examining the challenges and opportunities arising from the application of novel tax measures and advanced tools to digitalise tax administration.
Alexander Szivós
doaj   +1 more source

Contagious convergent cumulative cooperation: the dynamic development of the G20, BRICS and SCO. [PDF]

Int Polit (Hague), 2022
Kirton J, Larionova M.
europepmc   +1 more source

Prefazione ed introduzione

, 2019
Il volume riguarda le 15 Actions di cui si compone il Piano di azione elaborato dall’OCSE per il contrasto dei fenomeni di base erosion and profit shifting (BEPS).
Viotto Antonio
core