Results 151 to 160 of about 6,009 (203)

De dubbele houding van de VS in de internationale belastingagenda [PDF]

, 2016
Lips, Wouter
core   +1 more source

Are We Heading towards a Corporate Tax System Fit for the 21st Century?

, 2014
Devereux, Michael P., Vella, John
core  

A taxpayer conundrum: choosing the most advantageous tax treaty dispute resolution mechanism in the wake of the OECD’s BEPS Action Plan - the Mutual Agreement Procedure, Arbitration, or APAs? [PDF]

, 2019
Markham, Michelle
core  

Impact of the Implementation of Multilateral Convention on Tax Treaty by the Adoption of Organization for Economic Co-operation and Development (OECD) in collaboration with the G02 countries on Base Erosion and Profit Shifting (BEPS)

مجلة البحوث الفقهية والقانونية
openaire   +1 more source

Harmful Tax Competition and BEPS Action Point 5 – Been There, Done That? [PDF]

Kendall, Susan
core  

Does the BEPS Action Plan properly address the threats of base erosion and profit shifting recognized by the OECD and if not, what would be a better alternative? : evaluation of the OECD BEPS Action Plan and proposal for alternative system of taxation

, 2017
openaire   +1 more source

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Base Erosion and Profit Shifting (BEPS) in International Taxation System

2023
The 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, Rajendra Parsad Gunputh, Abdul Rafay   +2 more
openaire   +1 more source

Tax Base Erosion and Profit Shifting (BEPS)

2021
The 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 and Profit Shifting (BEPS) and the Digital Economy

2018
The digital economy, undoubtedly, has contributed to the immense task of clearly identifying, ascertaining, and accounting for sources, rationales, and audit trails relating to tax transactions. This is not only evident owing to difficulties associated with cross-border transaction regulations which govern different jurisdictions as well as the ...
Marianne Ojo, James A. DiGabriele
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Letter to OECD Beps (Base Erosion and Profit-Shifting) - Recommending Approach to Change Behavior of Multinationals Re Profit Shifting into Low-Tax Countries

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