Results 111 to 120 of about 175 (158)
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Bulletin for International Taxation, 2017
In this article, the author considers the implications of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “MLI”) for the OECD/G20 Base Erosion and Profit Shifting initiative in general, and specifically of the United States not signing the MLI.
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In this article, the author considers the implications of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “MLI”) for the OECD/G20 Base Erosion and Profit Shifting initiative in general, and specifically of the United States not signing the MLI.
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Intertax, 2017
The article scrutinizes the recently adopted Directive 2016/1164/EU (also known as the Anti-Tax Avoidance Directive) in the light of BEPS Actions 2, 3 and 4. For this particular purpose, after a brief overview of the general policy objectives of the Directive, the analysis is focused on the measures of the Directive that refers explicitly to the ...
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The article scrutinizes the recently adopted Directive 2016/1164/EU (also known as the Anti-Tax Avoidance Directive) in the light of BEPS Actions 2, 3 and 4. For this particular purpose, after a brief overview of the general policy objectives of the Directive, the analysis is focused on the measures of the Directive that refers explicitly to the ...
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2020
This thesis was shaped from Action 13 of the recent Base Erosion and Profit Shifting (BEPS) project adopted by the Organisation for Economic Co-operation and Development (OECD) and G20 countries to prevent profit shifting by multinational enterprises (MNEs).
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This thesis was shaped from Action 13 of the recent Base Erosion and Profit Shifting (BEPS) project adopted by the Organisation for Economic Co-operation and Development (OECD) and G20 countries to prevent profit shifting by multinational enterprises (MNEs).
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How large is the corporate tax base erosion and profit shifting? A general equilibrium approach
Economic Systems Research, 2022Maria T Álvarez-Martínez +2 more
exaly
This thesis presents a mixed methods case study examining the democratic legitimacy of Action 13 of the Organisation for Economic Cooperation and Development's (OECD) Base Erosion and Profit Shifting (BEPS) Action Plan. Taking a critically orientated philosophical position, the thesis draws data from a stakeholder consultation conducted by the OECD ...
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The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project
World, 2021Lijun Zhao, Pengfei Zhang
exaly
BEPS – base erosion and profit shifting: evolução, impacto e perspetivas futuras
2019A reforma fiscal internacional tem sido marcada, nos últimos anos, pelo dinamismo propulsionado pelo Plano de Ação BEPS proposto pela OCDE com o apoio político do G20. Este trabalho propõe-se a efetuar uma análise transversal e sistematizada sobre o processo de combate ao planeamento fiscal abusivo e elisão fiscal no âmbito deste Projeto: identificar ...
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The impact of the OECD Base Erosion and Profit Shifting (BEPS) Programme
2023openaire +1 more source
2020
This study serves to critically assess the effectiveness of South Africa’s thin capitalisation framework in dealing with Base Erosion and Profit Shifting (BEPS) through excessive interest deductions by multinational enterprises (MNEs). Given the impact of globalisation in interconnecting economic activities across multiple countries, BEPS presents a ...
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This study serves to critically assess the effectiveness of South Africa’s thin capitalisation framework in dealing with Base Erosion and Profit Shifting (BEPS) through excessive interest deductions by multinational enterprises (MNEs). Given the impact of globalisation in interconnecting economic activities across multiple countries, BEPS presents a ...
openaire +1 more source