Results 131 to 140 of about 6,009 (203)

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

EL PROYECTO BEPS DE LA OCDE/G20: RESULTADOS DE 2014

Crónica Tributaria, 2015
La extremadamente agresiva planificación fiscal llevada a cabo por determinadas multinacionales a nivel internacional ha obligado a los países a buscar soluciones coordina-das para hacer frente a este problema común.
Mar Barreno, Jorge Ferreras, Jaime Mas, Antoinette Musilek, Alfredo Ranz   +4 more
doaj  

EL PROYECTO BEPS DE LA OCDE/G20: RESULTADOS FINALES

Crónica Tributaria, 2016
La extremadamente agresiva planificación fiscal llevada a cabo por determinadas multinacionales a nivel internacional ha obligado a los países a buscar soluciones coordina-das para hacer frente a este problema común. El ambicioso proyecto BEPS de la OCDE/
Mar Barreno, Ana María Blasco, Guillermo Ferraz, Jorge Ferreras, Jaime Mas, Antoinette Musilek, Beatriz Parejo, Alfredo Ranz, Teresa Reol   +8 more
doaj  

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

Bilateral tax competition in double tax treaties between developed and developing countries. [PDF]

Int Tax Public Financ
Petkova K, Stasio A, Zagler M.
europepmc   +1 more source

2020 Tax Competitiveness Report: Canada’s Investment Challenge

, 2021
Bazel P, Mintz J.
europepmc   +1 more source

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]

Sci Data
Na H, Song W, Han S, Jo D, Myung S, Kim H.   +5 more
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

Taxing Highly Digitalised Firms: The OECD and New Zealand's Proposed Digital Services Tax

, 2020
Littlewood M.
europepmc   +1 more source