Results 11 to 20 of about 5,883 (201)
The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK [PDF]
, 2013 This paper considers fully probabilistic system models. Each transition is quantified with a probability—its likelihood of occurrence. Properties are expressed as automata that either accept or reject system runs. The central question is to determine the
Ivanova, Milla
core +7 more sources
The Tax Sensitivity of Debt in Multinationals: A Review [PDF]
, 2015 The OECD in its BEPS action plan 4 addresses tax base erosion by profit shifting through the use of tax deductible interest payments. Their main concern is interest deductions between outbound and inbound investment by groups.
Schjelderup, Guttorm
core +3 more sources
JOR SPINE, Volume 6, Issue 4, December 2023., 2023 This review aims to tackle the current knowledge of the CEP regarding its structure, composition, permeability, and mechanical role in a healthy disc, how they change with degeneration, and how they connect to IVD degeneration and low back pain. Abstract The cartilaginous endplates (CEP) are key components of the intervertebral disc (IVD) necessary for
Katherine B. Crump +13 more
wiley +1 more source
Implementation of the «Two-Pillar Solution» prospects in the international taxation system
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2023 The world economy has undergone a rapid digital transformation, which has caused critical discussions about the effectiveness of existing international tax systems.
D.
doaj +1 more source
BASE EROSION, PROFIT SHIFTING (BEPS) AND TAX REVENUE: ANALYSIS IN SOUTHEAST ASIAN COUNTRIES
Scientific Journal of Tra Vinh University, 2020 This paper analyzes the impact of base erosion and profit shifting (BEPS)on tax revenue in Southeast Asian countries for the period of 2012-2017. ASEAN countries are mostly developing countries with little experience dealing with the aggressive tax strategies of multinational corporations (MNEs).
Mot Van Muoi Huynh, Kien Trung Tran
openaire +2 more sources
La residencia fiscal de las entidades jurídicas en el sistema tributario colombiano
Revista de Derecho Fiscal, 2021 Desde la expedición del informe del comité de expertos económicos de la Liga de las Naciones, el criterio de residencia fiscal de entidades jurídicas ha sido pieza fundamental en la arquitectura de los distintos sistemas fiscales a lo largo y ancho del ...
Omar Sebastián Cabrera Cabrera
doaj +1 more source
PERMANENT ESTABLISHMENT. THE CRISIS OF THE ARTICLE 5 OECD MC IN THE DIGITAL ECONOMY [PDF]
Crónica Tributaria, 2021 The rise of the digital economy, breaking with business models that require a physical presence to develop their activities, has dislodged the traditional concept of permanent establishment set out in Article 5 OECD MC.
Montserrat Hermosín Álvarez
doaj +1 more source
Studia Iuridica Lublinensia, 2018 The aim of this article is to analyse a form of administrative cooperation, which is the mandatory automatic exchange of information in the field of tax interpretations, concerned in Action 5 of the BEPS Project (Base Erosion and Profit Shifting) and ...
Joanna Mach
doaj +1 more source
What is Unilateralism in International Taxation?
AJIL Unbound, 2020 The Organisation for Economic Co-Operation and Development (OECD) recently emerged as the site of unprecedented, multilateral, and seemingly high-stakes negotiations about the future of international business income taxation.
Wei Cui
doaj +1 more source
Transfer Pricing System of EU Countries: An Analysis in the Context of SDGS
Transylvanian Review of Administrative Sciences, 2023 Considering that the base erosion and the profit shifting practiced by multinationals could deprive governments of their fair share in taxes and, as a consequence of the financial resources needed to achieve the sustainable development goals (‘SDGs ...
Ioana Ignat, Marta Tache
doaj +1 more source