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
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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 Impact of the OECD BEPS Action Plan on Finnish Multinational Companies – Case Study [PDF]
, 2017 This research attempts to evaluate the effects that the new OECD BEPS action plan might cause to the companies, main focus being in Finnish multinational companies and in the company being researched in the case study part of the research.
Hirvinen, Jyri
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Collection Regional Law ReviewThe research explores the complex territory of taxing the digital economy, examining the challenges and opportunities arising from the application of novel tax measures and advanced tools to digitalise tax administration.
Alexander Szivós
doaj +1 more source
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
An evaluation of interest deduction limitations to counter base erosion in South Africa
, 2017 This paper aims to describe funding structures of companies liable for tax in South Africa and how this relates to other characteristics, including ownership, of the companies. The research that the paper reports on was performed as descriptive analyses.
Khoza, Londiwe +5 more
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BEPS Action 2: 2014 Deliverable Neutralising the Effects of Hybrid Mismatch Arrangements and its compatibility with the non-discrimination provisions in tax treaties and the Treaty on the Functioning of the European Union [PDF]
, 2015 This article illustrates the BEPS proposals to fight against hybrid mismatch arrangements. It concentrates on exemption / non-inclusion schemes and double deduction schemes and analyses whether these proposals are in line with the non-discrimination ...
Rust, Alexander
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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
The Effect of Anti-Avoidance Provisions Regarding the Promotion of Innovation: Considerations from a Tax Policy Perspective [PDF]
, 2016 The goal of this paper is to explore different possibilities addressed to counteract tax avoidance or aggressive tax planning, pointing out their impact on fiscal measures designed to foster technological innovation.
Gil García, Elizabeth
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El plan de acción BEPS de la OCDE: pasado, presente y futuro [PDF]
, 2015 Este trabajo ofrece una visión general del denominado Plan de Acción BEPS de la OCDE. El estudio se divide en tres grandes bloques. En primer lugar se explica el origen del proyecto haciendo referencia a informes previos de Organizaciones Internacionales
Pedrosa López, José Carlos
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