Results 11 to 20 of about 1,855 (183)

Estimating an impact of base erosion and profit shifting (BEPS) countermeasures ? a case of business group [PDF]

Oeconomia Copernicana, 2017
Research background: Base erosion and profit shifting (BEPS) is a reduction of corporate income tax base and related corporate income tax payments via taking advantage of tax loopholes. OECD prepared 15 BEPS actions, which set countermeasures to fight tax avoid-ance in a coordinated way and shall be implement by countries on a voluntary basis ...
Renata Legenzova, Kristina Levišauskaitė, Egidijus Kundelis   +2 more
openaire   +3 more sources

Tax Base Erosion and Profit Shifting in Africa Part 1: Africa's Response to the OECD BEPS Action Plan [PDF]

SSRN Electronic Journal, 2016
This paper considers what Africa’s response should be to the OECD’s base erosion and profit shifting (BEPS) project. The paper acknowledges that BEPS concerns for developing countries (such as those in Africa) may not necessarily be the same as those for developed countries.
Annet Wanyana Oguttu (19287613)
core   +3 more sources

International tax law in light of Base Erosion and Profit Shifting (BEPS) [PDF]

, 2018
The article looks at the international regulations on income taxation and profit generated by entities conducting cross-border activity. Particular attention is given to current trends in international tax law and domestic legislation, which are related ...
Gajewski, Dominik J.
core   +1 more source

Automatic Exchange of Information on the Issued Tax Interpretations in the Context of a Taxpayer’s Rights

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

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

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

Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions [PDF]

Облік і фінанси
With the increasing scrutiny of multinational corporations’ tax strategies, organizations such as the OECD have introduced regulatory measures to curb Base Erosion and Profit Shifting (BEPS). This article aims to explore the evolving regulatory landscape
Cornelia Nastase
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

Impact of base erosion and profit shifting project (BEPS) on the avoidance of permanent establishment. [PDF]

, 2021
The interaction of national economies and foreign markets has grown significantly over the last few decades. Established, traditional tax systems are increasingly challenged when existing rules, related to the complex organizational structures of ...
Gužauskienė, Violeta,
core   +1 more source

An analysis of the applicability of the OECD Model Tax Convention to non-OECD member countries: The South African case

Journal of Economic and Financial Sciences, 2017
Most tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model').
Lee-Ann Steenkamp
doaj   +1 more source