Results 11 to 20 of about 175 (158)
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
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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
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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.
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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
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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
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Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions [PDF]
Облік і фінансиWith 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
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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
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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
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U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
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Diagnóstico FACIL Empresarial Finanzas Auditoria Contabilidad Impuestos Legal, 2020 Como resultado de las acciones propuestas por la Organización para la Cooperación y el Desarrollo Económico (ocde) en materia de “erosión de la base imponible y traslado de beneficios”, o identificadas en inglés como Base erosión and profit ...
Hiram Zambrano Brambila +2 more
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