Results 121 to 130 of about 1,855 (183)
KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]
Sci DataNa H +5 more
europepmc +1 more source
Taxing Highly Digitalised Firms: The OECD and New Zealand's Proposed Digital Services Tax
, 2020 Littlewood M.
europepmc +1 more source
A New World Post COVID-19: Lessons for Business, the Finance Industry and Policy Makers
, 2020 Billio M, Varotto S.
europepmc +1 more source
Base Erosion and Profit Shifting (BEPS) and the Digital Economy
, 2018 The digital economy, undoubtedly, has contributed to the immense task of clearly identifying, ascertaining, and accounting for sources, rationales, and audit trails relating to tax transactions. This is not only evident owing to difficulties associated with cross-border transaction regulations which govern different jurisdictions as well as the ...
Marianne Ojo, James A. DiGabriele
openaire +2 more sources
The G20 and the “Base Erosion and Profit Shifting (BEPS) Project”
, 2017 This report provides a survey and analysis of the efforts to reform the rules on international corporate taxation under the project on base erosion and profit shifting (BEPS). This was launched in 2012 by the Organisation for Economic Cooperation and Development (OECD), and supported in 2013 by the G20 world leaders, adding participation in the work by
Picciotto, Sol +4 more
openaire +2 more sources