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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 ...
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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 ...
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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).
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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).
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BEPS – base erosion and profit shifting: evolução, impacto e perspetivas futuras
2019A 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 ...
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Base Erosion and Profit Shifting (BEPS) – Wie geht es weiter?
2014Achim Pross, Oliver Petzold
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The impact of the OECD Base Erosion and Profit Shifting (BEPS) Programme
2023openaire +1 more source
The Base Erosion and Profit Shifting (BEPS) Initiative under Analysis
Intertax, 2015openaire +1 more source
Innovations in research and clinical care using patient‐generated health data
Ca-A Cancer Journal for Clinicians, 2020H S L Jim +2 more
exaly