Results 21 to 30 of about 5,883 (201)
The impact of taxes on bilateral royalty flows [PDF]
, 2015 In 2013 the OECD introduced its Action Plan on base erosion and profit shifting (BEPS). One of the major concerns of this Plan is a strategic use of intangible assets as an instrument for profit shifting.
Dudar, Olena +2 more
core +2 more sources
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
Formulating the International Tax Debate: Where Does Formulary Apportionment Fit? [PDF]
, 2020 As the contributions in this volume are being written, the Inclusive Framework nations, a group drawn together by the Organisation for Economic Co-operation and Development (OECD) as part of its Base Erosion and Profit Shifting (BEPS) project, are in the
Grinberg, Itai
core +1 more source
International Tax Reform: Hearing Before the S. Comm. on Fin., 115th Cong., Oct. 3, 2017 (Statement of Itai Grinberg) [PDF]
, 2017 Lowering the corporate income tax rate and moving to a territorial system are important to maintain U.S. prosperity and improve growth prospects for our economy. The U.S. cannot stand apart from corporate tax competition in a globalized economy.
Grinberg, Itai
core +2 more sources
Aggressive International Tax Planning by Multinational Corporations: The Canadian Context and Possible Responses [PDF]
The School of Public Policy Publications, 2014 Aggressive international tax planning by multinational corporations has lately fallen under intense political scrutiny. U.S. politicians have called out some American multinationals, including Apple, Amazon, Starbucks and Google, for relocating profits ...
Brian J. Arnold, James R. Wilson
doaj +4 more sources
The importance and effects of BEPS multilateral convention in international tax law [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2017 The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is a result of the BEPS project carried out by the OECD and G20.
Popović Dejan, Ilić-Popov Gordana
doaj +1 more source
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries
Contemporary Accounting Research, Volume 42, Issue 4, Page 2523-2549, Winter 2025.Abstract How do global firms manage conflicting constituencies in complex markets? The Big 4 accounting firms have expanded their size and scope to the extent that they need to relate to different constituencies simultaneously, sometimes on controversial issues.
Saila Stausholm +2 more
wiley +1 more source
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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Bioinspired Materials, Designs, and Manufacturing Strategies for Advanced Impact‐Resistant Helmets
Advanced Engineering Materials, Volume 27, Issue 22, November 2025.This review explores how bioinspired materials, structures, and manufacturing strategies transform helmet design to achieve enhanced impact resistance. Drawing inspiration from nacre, porcupine quills, beetle exoskeletons, and skull architectures, it highlights advances in auxetic lattices, nanocomposites, and functionally graded foams.
Joseph Schlager +4 more
wiley +1 more source
A Descriptive Analysis of Fiji’s Tax System and Laws [PDF]
International Journal of Management, Accounting and Economics, 2019 Tax is a major source of revenue for many governments around the world. Fiji has adopted the world wide tax regime whereby tax residents of Fiji are to declare their worldwide income and pay tax in Fiji.
Shivneil Raj
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