Results 101 to 110 of about 6,009 (203)

Some tax considerations regarding the collaborative economy [PDF]

, 2018
Within the framework of the digital economy, the collaborative economy is based upon the idea of sharing instead of possessing. It is a concept that has seen constant, unstoppable and rapid growth as it uses computer platforms to share and exchange ...
Delgado García, Ana María, Oliver Cuello, Rafael   +1 more
core   +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, Soler Roch, María Teresa   +1 more
core   +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

The Impact of Global Tax Reforms on Multinational Corporations: A Study of Base Erosion and Profit Shifting (BEPS)

The Critical Review of Social Sciences Studies
Global 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, null Dr. Naveed Khan, null Laiba Khan   +2 more
openaire   +1 more source

Global minimum tax as a tool for strengthening economic stability

Financial Law Review
This 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

Inclusive Growth in the Era of Automation and AI: How Can Taxation Help? [PDF]

Front Artif Intell, 2022
Merola R.
europepmc   +1 more source

Country-by-country reporting : tension between transparency and tax planning [PDF]

, 2017
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and
Evers, Maria Theresia, Meier, Ina, Spengel, Christoph   +2 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

Base Erosion and Profit Shifting: A Roadmap for Reform [PDF]

, 2014
In this Editorial, the authors explain the context of this special issue of the Bulletin for International Taxation. The fundamental premise of the BEPS project is that a coordination of national responses to BEPS can both eliminate double non-taxation ...
Shay, Stephen E.
core  

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

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