Results 131 to 140 of about 175 (158)
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2018
Tax planning is a crucial strategy that management can display in order to increase the net profit of the companies, by reducing tax expenses (Randeberg/Selvik, 2014). This is particularly significant for multinational corporations (MNCs), due to their possibility to take advantage of the different tax rates existing in the various countries where they
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Tax planning is a crucial strategy that management can display in order to increase the net profit of the companies, by reducing tax expenses (Randeberg/Selvik, 2014). This is particularly significant for multinational corporations (MNCs), due to their possibility to take advantage of the different tax rates existing in the various countries where they
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2013
In 2013 OECD launched a bold proposal in the attempt to set the global agenda on an in issue that has been debated for long in the international arena, but with scarce results: base erosion and the subsequent profit shifting (BEPS). The reference in this case is to a well known phenomenon according to which qualified businesses (in particular, but not ...
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In 2013 OECD launched a bold proposal in the attempt to set the global agenda on an in issue that has been debated for long in the international arena, but with scarce results: base erosion and the subsequent profit shifting (BEPS). The reference in this case is to a well known phenomenon according to which qualified businesses (in particular, but not ...
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Tax rate motivated profit shifting and base erosion by multinational corporations: Indian evidence
International Journal of Emerging MarketsSuveera Gill +2 more
exaly
2017
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 ...
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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 ...
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A Selected Literature Review of the Macro Determinants of Base Erosion and Profit Shifting (BEPS)
Athanasios G. Vasilakis +1 moreopenaire +1 more source
The 20th International Joint Conference: Central and Eastern Europe in the Changing Business Environment, 2020
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“Taxation Where Value is Created” and the OECD/G20 Base Erosion and Profit Shifting Initiative
2018exaly
Base Erosion Profit Shifting (BEPS): controlled foreign companies in the Netherlands
2020openaire +1 more source