Results 101 to 110 of about 5,883 (201)
Assisting Developing Countries in Taxation after the OECD’s BEPS Reports: A Suggested Approach for the Donor Community [PDF]
, 2017 developing country taxation; base erosion and profit shifting; corporate taxation.This paper explores how the international donor community might most productively offer technical assistance to developing countries in the area of taxation, in light of ...
Durst, Michael
core
BEPS Policy Failure—The Case of EU Country-By-Country Reporting1 [PDF]
, 2019 The tax gap between taxes that are “actually” paid and taxes that “ought” to have been paid by multinational corporate entities has become an area of huge public policy concern in the recent decades.
Janský, P., Murphy, R., Shah, A.
core +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
Limit Base Erosion via Interest Deduction and Others [PDF]
, 2015 BEPS Action 4 focuses on excessive deductible interest and other financial payments, thus recommending the design of rules in order to prevent base erosion through the use of interest payments and double non-taxation both from an inbound and an outbound ...
Cencerrado Millán, Emilio +1 more
core +1 more source
Global minimum tax as a tool for strengthening economic stability
Financial Law ReviewThis article explores the global minimum tax (GMT) as a legal and policy response to the growing challenges of tax base erosion and profit shifting (BEPS) in the context of globalization and ...
Júlia Hoffmanová
doaj +1 more source
Has the digital economy improved income inequality for ethnic minorities? The case of China. [PDF]
Heliyon, 2023 Ma K, Zhang H.
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
Inclusive Growth in the Era of Automation and AI: How Can Taxation Help? [PDF]
Front Artif Intell, 2022 Merola R.
europepmc +1 more source
COVID-19 and corporate tax avoidance: International evidence. [PDF]
Int Bus Rev, 2023 Athira A, Ramesh VK.
europepmc +1 more source
The Critical Review of Social Sciences StudiesGlobal tax reforms, particularly the Base Erosion and Profit Shifting (BEPS) measures, have been introduced to prevent multinational corporations (MNCs) from shifting profits to low-tax jurisdictions and to enhance tax transparency. This study examines the impact of global tax reforms on MNCs' tax planning strategies and financial performance, assesses
null Naveed Iqbal +2 more
openaire +1 more source