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Base Erosion and Profit Shifting (BEPS) – Wie geht es weiter?
2014Achim Pross, Oliver Petzold
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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 ...
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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
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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Corporate tax base erosion and profit shifting out of the Czech Republic
Post-Communist Economies, 2015Petr Janský
exaly
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 ...
openaire +1 more source