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Global Anti-Base Erosion Model Rules (Pillar 2), Side-by-Side: Inclusive Framework on BEPS (OECD)

Under the Side-by-Side (SBS) Package adopted by the OECD in January 2026, the global minimum tax of Pillar 2 of the Base Erosion and Profit Shifting (BEPS) rules will not apply to U.S. multinationals. This introductory note evaluates the SBS rule and its
Reuven Avi-Yonah
core   +1 more source

On the relevance of double tax treaties. [PDF]

Int Tax Public Financ, 2020
Petkova K, Stasio A, Zagler M.
europepmc   +1 more source

EL PROYECTO BEPS DE LA OCDE/G20: RESULTADOS FINALES

Crónica Tributaria, 2016
La extremadamente agresiva planificación fiscal llevada a cabo por determinadas multinacionales a nivel internacional ha obligado a los países a buscar soluciones coordina-das para hacer frente a este problema común. El ambicioso proyecto BEPS de la OCDE/
Mar Barreno, Ana María Blasco, Guillermo Ferraz, Jorge Ferreras, Jaime Mas, Antoinette Musilek, Beatriz Parejo, Alfredo Ranz, Teresa Reol   +8 more
doaj  

EL PROYECTO BEPS DE LA OCDE/G20: RESULTADOS DE 2014

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 coordina-das para hacer frente a este problema común.
Mar Barreno, Jorge Ferreras, Jaime Mas, Antoinette Musilek, Alfredo Ranz   +4 more
doaj  

Toward Monitoring and Addressing the Commercial Determinants of Health: Where Can We Go From Here? [PDF]

Milbank Q
Burgess R, Srebotnjak T, Lin C, Grierson L, Esty DC, Ransome Y, Freudenberg N.   +6 more
europepmc   +1 more source

Base erosion and profit shifting by multinational firms: re-estimation of firm-level evidence

, 2018
iv Abstract The thesis focuses on base erosion and profit shifting (BEPS) and resulting corporate income tax gains or losses. I first estimated profit shifting semi-elasticity using database of firm-level financial data.
Petrouš, Michal
core  

Overview of the Base Erosion and Profit Shifting Project

, 2016
Salom, J., Schelling, C., Burkhalter-Martinez, N.   +2 more
core   +1 more source

Base erosion and profit shifting in South Africa: A critical analysis of the effectiveness of the transfer pricing rules with regard to the elimination of profit shifting

, 2017
A research report submitted to the Faculty of Commerce, Law and Management, University of Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in TaxationTax base erosion and profit
Mpanza, Xolani
core  

Bilateral tax competition in double tax treaties between developed and developing countries. [PDF]

Int Tax Public Financ
Petkova K, Stasio A, Zagler M.
europepmc   +1 more source

2020 Tax Competitiveness Report: Canada’s Investment Challenge

, 2021
Bazel P, Mintz J.
europepmc   +1 more source