Results 121 to 130 of about 6,009 (203)
Study on the State Practice of IP Box Regime and Its Regulations [PDF]
, 2016 知产盒制度是一项新颖的优惠税制，其在激励企业增加研发投入以及推动知识产权市场化方面发挥了独特作用。为应对知产盒制度可能带来的危害，经合组织提出了检验实质性活动的方法和增加优惠税制透明度的要求。如何正确认识优惠税制与研发活动的关系，并依据新标准设计恰当的知产盒制度，是值得深入研究的课题。除序言和结论外，全文主要包括四个部分: 第一章为知产盒制度的概述部分，首先介绍知产盒制度概念，知产盒制度与有害税收实践之间的关系等。随后，探究知产盒制度的正面效应和反面效应，并在知产盒制度有害论与无害论的基础之上 ...
林洁
core
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
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
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
El Impacto potencial de BEPS en los sistemas fiscales. “Cláusula General Antiabuso Tributaria” [PDF]
, 2017 Treballs Finals del Grau de d'Administració i Direcció d'Empreses, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2016-2017 , Tutora: Maria Teresa DivíEl presente trabajo tiene por objeto exponer una de las herramientas de fiscalidad ...
López García, Andrea
core
Tax Policy Challenges in the 21st Century: Smart Tax Policies. Trying to change the world progressively, as the global phenomenon "Pokémon Go". [PDF]
, 2016 The article discusses fundamentals aspects of taxes and training role of the Government, the Prime Minister in the 21st century. Firstly, the text revises some of the main changes currently taking place in the new century.
Bonell Colmenero, Ramón
core +1 more source
, 2018 Trabajo de investigación que analiza el concepto de establecimiento permanente contenida en nuestra legislación y se irán identificando los problemas que surgen a la hora de aplicarlas; sumado a esto se analizaran los distintos convenios para evitar la doble tributación (CDI) suscritos por el Perú y por ultimo las iniciativas BEPS (Base Erosion and ...
openaire +2 more sources
On the relevance of double tax treaties. [PDF]
Int Tax Public Financ, 2020 Petkova K, Stasio A, Zagler M.
europepmc +1 more source