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A New World Post COVID-19: Lessons for Business, the Finance Industry and Policy Makers

, 2020
Billio M, Varotto S.
europepmc   +1 more source

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Tax Base Erosion and Profit Shifting (BEPS)

Springer Texts in Business and Economics, 2021
The Group of 20 (G20) nations engaged the Organisation of Economic Cooperation and Development (OECD) to make recommendations for containing international tax base erosion and profit shifting (BEPS). This reflected perceived MNE behaviour of locating profits in low tax jurisdictions and contributing little to tax in proportion to their global pre-tax ...
Parthasarathi Shome, Shome Parthasarathi   +1 more
exaly   +2 more sources

Base Erosion and Profit Shifting (BEPS) in International Taxation System

2023
The aftermath of the 2008 global financial crisis has led to the emergence of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative developed in 2013. This project provides several actions plans to establish coherence and transparency and also to prevent malpractices in the international taxation system.
Ambareen Beebeejaun, Rajendra Parsad Gunputh, Abdul Rafay   +2 more
openaire   +1 more source

Base Erosion and Profit Shifting (BEPS) and the Digital Economy

2018
The digital economy, undoubtedly, has contributed to the immense task of clearly identifying, ascertaining, and accounting for sources, rationales, and audit trails relating to tax transactions. This is not only evident owing to difficulties associated with cross-border transaction regulations which govern different jurisdictions as well as the ...
Marianne Ojo, James A. DiGabriele
openaire   +1 more source

Base Erosion Profit Shifting BEPS Pillar Two: An Accounting Challenge

Communications of International Proceedings, 2023
The purpose of the article is to discuss the matter of Pillar Two Regulations and it’s influence on disclosures in financial statement. Pillar Two Regulations are extremely difficult tax regulation, which will influence multinational companies dinancial situation, what should be clearly presented in financial reports.
openaire   +1 more source

The G20 and the “Base Erosion and Profit Shifting (BEPS) Project”

2017
This report provides a survey and analysis of the efforts to reform the rules on international corporate taxation under the project on base erosion and profit shifting (BEPS). This was launched in 2012 by the Organisation for Economic Cooperation and Development (OECD), and supported in 2013 by the G20 world leaders, adding participation in the work by
Picciotto, Sol, Gallardo, Agustina, Kadet, Jeffrey, Henn, Markus, Villanueva, Maria   +4 more
openaire   +1 more source

Country Level Determinants of Base Erosion and Profit Shifting (BEPS): A Systematic Literature Review

Revista Hacienda Pública Española
Based on the criticism that estimates of the fiscal and economic effects of Base Erosion and Profit Shifting (BEPS) derived from firm-level data are not sufficiently accurate, this paper surveys the literature on BEPS (2003-2024) that analyzes country-level data.
ATHANASIOS VASILAKIS, VASILEIOS VLACHOS
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Letter to OECD Beps (Base Erosion and Profit-Shifting) - Recommending Approach to Change Behavior of Multinationals Re Profit Shifting into Low-Tax Countries

SSRN Electronic Journal, 2013
The OECD through its BEPS initiative should strongly recommend to OECD member and non-member countries that they abandon the territorial and deferral systems that they currently use. To replace these systems, they would implement full-inclusion systems under which all foreign income, including profits in foreign subsidiaries, would be currently taxed ...
openaire   +1 more source