Results 141 to 150 of about 1,855 (183)

El Projecte BEPS de l’OCDE: base erosion profit shift

2017
Cal tenir en compte que l’objectiu principal de qualsevol empresa és potenciar els seus beneficis, ja sigui a través d’augmentar els ingressos o de reduir les despeses. Des del punt de vista d’un empresari, els impostos són un cost més dins el conjunt de despeses totals, de manera que està dins la seva naturalesa la voluntat de reduir al màxim aquest ...
openaire   +1 more source

The effects of the base erosion and profit shifting (BEPS) action 13 on transfer pricing practices: a comparative empirical study of New Zealand and Vietnam.

2020
This thesis was shaped from Action 13 of the recent Base Erosion and Profit Shifting (BEPS) project adopted by the Organisation for Economic Co-operation and Development (OECD) and G20 countries to prevent profit shifting by multinational enterprises (MNEs).
openaire   +2 more sources

The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project

World, 2021
Pengfei Zhang, Lijun Zhao
exaly  

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

The impact of the OECD Base Erosion and Profit Shifting (BEPS) Programme

2023
openaire   +1 more source

BEPS – base erosion and profit shifting: evolução, impacto e perspetivas futuras

2019
A reforma fiscal internacional tem sido marcada, nos últimos anos, pelo dinamismo propulsionado pelo Plano de Ação BEPS proposto pela OCDE com o apoio político do G20. Este trabalho propõe-se a efetuar uma análise transversal e sistematizada sobre o processo de combate ao planeamento fiscal abusivo e elisão fiscal no âmbito deste Projeto: identificar ...
openaire   +1 more source

El proyecto BEPS (Base Erosion and Profit Shifting)

2015
openaire   +1 more source

Methodological Approaches to the Measurement of Profit Shifting and Tax Base Erosion

Contributions To Finance and Accounting, 2021
Jan Pavel, Jana Tepperova, Danuše Nerudová   +2 more
exaly  

Basic Erosion and Profit Shifting (BEPS) ()

Beijing Law Review, 2020
Marco Lupi
exaly