Results 131 to 140 of about 1,855 (183)
Some of the next articles are maybe not open access.
The Base Erosion and Profit Shifting (BEPS) Initiative under Analysis
Intertax, 2015Ana Paula Dourado
exaly +2 more sources
How large is the corporate tax base erosion and profit shifting? A general equilibrium approach
Economic Systems Research, 2022 The paper uses the computable general equilibrium model CORTAX to analyse the extent of base erosion and profit shifting (BEPS) in the EU, Japan and the US. Our approach estimates the direct fiscal losses of BEPS and accounts for the second round effects,
Diego d'Andria +2 more
exaly +2 more sources
What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature* [PDF]
Fiscal Studies, 2014 The issue of tax-motivated income shifting within multinational firms – or “base erosion and profit shifting” (BEPS) – has attracted increasing global attention in recent years. This paper provides a survey of the empirical literature on this topic.
Dhammika Dharmapala
exaly +3 more sources
Base Erosion and Profit Shifting (BEPS) in International Taxation System
2023The aftermath of the 2008 global financial crisis has led to the emergence of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative developed in 2013. This project provides several actions plans to establish coherence and transparency and also to prevent malpractices in the international taxation system.
Ambareen Beebeejaun +2 more
openaire +1 more source
Tax Base Erosion and Profit Shifting (BEPS)
2021The Group of 20 (G20) nations engaged the Organisation of Economic Cooperation and Development (OECD) to make recommendations for containing international tax base erosion and profit shifting (BEPS). This reflected perceived MNE behaviour of locating profits in low tax jurisdictions and contributing little to tax in proportion to their global pre-tax ...
openaire +1 more source
Base Erosion Profit Shifting BEPS Pillar Two: An Accounting Challenge
Communications of International Proceedings, 2023The purpose of the article is to discuss the matter of Pillar Two Regulations and it’s influence on disclosures in financial statement. Pillar Two Regulations are extremely difficult tax regulation, which will influence multinational companies dinancial situation, what should be clearly presented in financial reports.
openaire +1 more source
SSRN Electronic Journal
Based on the criticism that estimates of the fiscal and economic effects of Base Erosion and Profit Shifting (BEPS) derived from firm-level data are not sufficiently accurate, this paper surveys the literature on BEPS (2003-2024) that analyzes country-level data.
ATHANASIOS VASILAKIS, VASILEIOS VLACHOS
openaire +1 more source
Based on the criticism that estimates of the fiscal and economic effects of Base Erosion and Profit Shifting (BEPS) derived from firm-level data are not sufficiently accurate, this paper surveys the literature on BEPS (2003-2024) that analyzes country-level data.
ATHANASIOS VASILAKIS, VASILEIOS VLACHOS
openaire +1 more source
SSRN Electronic Journal, 2013
The OECD through its BEPS initiative should strongly recommend to OECD member and non-member countries that they abandon the territorial and deferral systems that they currently use. To replace these systems, they would implement full-inclusion systems under which all foreign income, including profits in foreign subsidiaries, would be currently taxed ...
openaire +1 more source
The OECD through its BEPS initiative should strongly recommend to OECD member and non-member countries that they abandon the territorial and deferral systems that they currently use. To replace these systems, they would implement full-inclusion systems under which all foreign income, including profits in foreign subsidiaries, would be currently taxed ...
openaire +1 more source
Bulletin for International Taxation, 2017
In this article, the author considers the implications of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “MLI”) for the OECD/G20 Base Erosion and Profit Shifting initiative in general, and specifically of the United States not signing the MLI.
openaire +1 more source
In this article, the author considers the implications of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “MLI”) for the OECD/G20 Base Erosion and Profit Shifting initiative in general, and specifically of the United States not signing the MLI.
openaire +1 more source
Intertax, 2017
The article scrutinizes the recently adopted Directive 2016/1164/EU (also known as the Anti-Tax Avoidance Directive) in the light of BEPS Actions 2, 3 and 4. For this particular purpose, after a brief overview of the general policy objectives of the Directive, the analysis is focused on the measures of the Directive that refers explicitly to the ...
openaire +1 more source
The article scrutinizes the recently adopted Directive 2016/1164/EU (also known as the Anti-Tax Avoidance Directive) in the light of BEPS Actions 2, 3 and 4. For this particular purpose, after a brief overview of the general policy objectives of the Directive, the analysis is focused on the measures of the Directive that refers explicitly to the ...
openaire +1 more source