Results 101 to 110 of about 1,855 (183)
EL FUTURO DE BEPS: ¿APLICACIÓN UNIFORME, FRAGMENTACIÓN O BEPS II?
Crónica Tributaria, 2017 Aunque en octubre de 2015 fueron aprobadas las 15 Acciones del Programa BEPS, lo cierto es que el trabajo para convertir el contenido de las mismas en el nuevo paradigma de la fiscalidad internacional apenas ha comenzado.
Domingo Carbajo Vasco
doaj
Tax sovereignty, traditionally understood as a state’s authority to impose taxes, has been increasingly challenged by globalisation, resulting in the adaptation of domestic tax regulations under international influence.
Maria R.U.D. Maria
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, 2020 Em razão do advento da globalização, os modelos tradicionais de tributação, vinculados à soberania estatal, são desafiados. Ao explorar as lacunas e incompatibilidades entre os sistemas tributários nacionais, o planejamento tributário internacional ...
Ramos, Alessandra de Souza
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G20 host Australia faces hard truths of multinational profit shifting [PDF]
, 2014 The G20 Finance Ministers have the opportunity this weekend to endorse the initial recommendations of the OECD on how to address the global problem of multinational tax avoidance.\ud \ud The work of the OECD on the issue to date is substantial.
Sadiq, Kerrie
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THE USE OF DIFFERENT METHODS OF TRANSFER PRICING: MATTERS OF CURRENT INTEREST
Финансы: теория и практика, 2017 Improving tax control over the use of transfer pricing mechanisms in order to minimize tax is a major policy priority for every country. The need for regulation in this area is dictated by the ongoing globalization of business as well as the possibility ...
E. S. Samarina
doaj
Base Erosion and Profit Shifting (BEPS): Pros and Cons between Companies and Governments [PDF]
International Journal of Scientific and Research Publications (IJSRP), 2020 openaire +1 more source
Patents, Profits, and Machines: How AI Is Reshaping Innovation and Taxation
Financial Law ReviewPatents grant inventors exclusive rights, fostering innovation while playing a crucial role in global tax strategy.
Klemens Katterbauer +1 more
doaj +1 more source
How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach
, 2018 This paper estimates the size and macroeconomic effects of base erosion and profit shifting (BEPS) using a computable general equilibrium model designed for corporate taxation and multinationals.
Nicodème, Gaëtan +5 more
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