Results 91 to 100 of about 6,009 (203)
THE OECD MULTILATERAL INSTRUMENT
Iustinianus Primus Law Review, 2020 In the last decade, the international tax landscape, characterized by the interaction of more than 200 tax systems, limitation of countries` tax sovereign only in the national borders and difference in tax rules interpretation, has created numerous ...
Elena Neshovska Kjoseva
doaj
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 Mauritius Convention on Transparency and the Multilateral Tax Instrument: models for the modification of treaties? [PDF]
, 2018 The investment treaty network and the tax treaty network comprise more than 3,000 treaties each. The provisions of these treaties generally are highly customized on the basis of the investment flows and economic interests of the contracting States ...
Bravo, Nathalie
core
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
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Financing child rights in Malawi. [PDF]
BMC Public Health, 2023 Etter-Phoya R +9 more
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Practicing Experts' Views on BEPS: A Critical Analysis [PDF]
, 2015 In July 2013 the OECD, to tackle multinational tax avoidance, published its Action Plan against base erosion and profit shifting. The Action Plan suggests a variety of legislative and administrative measures to eliminate frictions from interactions ...
Eberhartinger, Eva +1 more
core
Interest Deductibility and International Taxation in Canada After BEPS Action 4 [PDF]
, 2019 Among the ways in which multinational enterprises (MNEs) can shift profits from one jurisdiction to another in order to minimize taxes, one of the most simple and widely-employed involves the payment of interest to related parties and third parties.
Duff, David G.
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
Navigating optimal treaty-shopping routes using a multiplex network model. [PDF]
PLoS One, 2021 Park SJ, Lee KM, Yang JS.
europepmc +1 more source
, 2022 This thesis was shaped from Action 13 of the recent Base Erosion and Profit Shifting (BEPS) project adopted by the Organisation for Economic Co-operation and Development (OECD) and G20 countries to prevent profit shifting by multinational enterprises (MNEs).
openaire +1 more source