Results 131 to 140 of about 5,883 (201)

Taxing Capital In The Age Of Intangibles

, 2021
Ciuriak D, Akinyi E.
europepmc   +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 establecimiento permanente en los convenios para evitar la doble imposición bajo el modelo OCDE suscritos por Perú y el impacto de las iniciativas BEPS (Base Erosion and Profit Shifting) en el ordenamiento jurídico-tributario peruano

, 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

A study of the democratic legitimacy of Action 13 of the OECD's base erosion and profit shifting (BEPS) Action 13

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 ...
openaire   +2 more sources

Defending the Arm’s Length Principle: A contemporary appraisal of the arm’s length principle as the allocation rule for the transfer pricing of intangibles to solve the base erosion and profit shifting (BEPS) problem

, 2022
The arm’s length principle has been the allocation rule for income between associated enterprises for the better part of the last century. However, in view of the Base Erosion and Profit Shifting (BEPS) policy agenda and challenges arising from the taxation of the digital economy, its relevance is increasingly being questioned.
openaire   +1 more source

2020 Tax Competitiveness Report: Canada’s Investment Challenge

, 2021
Bazel P, Mintz J.
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

Siezing the BEPS: an assessment of the efficacy of South Africa’s thin capitalisation regime in combating base erosion and profit shifting (BEPS) through excessive interest deductions

, 2019
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

The possibility of base erosion and profit shifting through special economic zones: A critique of the South African and Kenyan SEZ regimes based on BEPS action 5

, 2016
The OECD/G20's Base Erosion and Profit Shifting (BEPS) Project has been described as the most significant international tax initiative post the 2008/2009 global economic crisis. BEPS speaks to companies engaging in aggressive tax planning strategies that exploit loopholes in tax systems to make profits 'disappear' or shift them to tax jurisdictions ...
openaire   +1 more source