Results 111 to 120 of about 5,883 (201)
E-commerce: the challenge of virtual permanent establishments [PDF]
, 2015 The continued growth of world commerce has led to the advance of the permanent establishment principles. These principles are, however, constantly challenged by the developments of e-commerce. This thesis considers the taxing of a permanent establishment
Adlkofer, Michelle Leigh +1 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
Transparency and Disclosure [PDF]
, 2014 This chapter looks at current and proposed regimes regarding transparency and disclosure (i.e. the means by which countries gather information regarding taxpayer activity). Recent attention focused on the broad problem of base erosion and profit shifting
Ring, Diane M.
core
Unfinished business: Lessons for future G20 meetings on a more inclusive understanding of universal health coverage. [PDF]
GHM Open, 2022 Ishizuka A, Chiba M, Iso H, Katsuma Y.
europepmc +1 more source
The hybrid financial instruments : the effects of the OECD BEPS Action 2 report and the ATAD [PDF]
, 2019 This contribution critically assesses the complex hybrid mismatch rule concerning financial instruments as developed under the OECD BEPS action 2-proposal and subsequently implemented in the Anti-Tax Avoidance Directive (ATAD).
Peeters, Bart, Vanneste, Lars
core
Contagious convergent cumulative cooperation: the dynamic development of the G20, BRICS and SCO. [PDF]
Int Polit (Hague), 2022 Kirton J, Larionova M.
europepmc +1 more source
Estimating profit shifting in South Africa using firm-level tax returns
, 2016 Using the universe of South African corporate tax returns for 2009-14, we estimate profit- and debt-shifting responses in South Africa. We find evidence that South African subsidiaries engage in profit shifting and that profit-shifting responses to tax ...
Reynolds, Hayley, Wier, Ludvig
core +1 more source
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
EL PROYECTO BEPS DE LA OCDE/G20: RESULTADOS DE 2014 [PDF]
Crónica Tributaria, 2015 La extremadamente agresiva planificación fiscal llevada a cabo por determinadas multinacionales a nivel internacional ha obligado a los países a buscar soluciones coordinadas para hacer frente a este problema común.
Mar Barreno +4 more
doaj
The New World of International Tax [PDF]
, 2020 International tax law has been in the news a good deal lately, and one of the key developments widely discussed among international tax experts is the “OECD/G20 Inclusive Framework on BEPS,” which aims to take on base erosion and profit shifting (i.e ...
Oei, Shu-Yi
core +1 more source