OECD’S Action plan on Tax Base Erosion and Profit Shifting (BEPS); Emphasis on treaty abuse and avoidance of Permanent Establishments and Multilateral Instruments for the cases study of Uganda [PDF]
, 2019 En este artículo, el autor aborda la cuestión ¿Cuál debería ser la respuesta de Uganda después de la Erosión de Base y Cambio de Beneficios (BEPS) de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) en la Acción 6 (Prevenir el abuso ...
Agnes, Busingye
core +4 more sources
Base Erosion and Profit Shifting (BEPS) and the Digital Economy: challenges and issues [PDF]
, 2018 The digital economy, undoubtedly, has contributed to the immense task of clearly identifying, ascertaining, and accounting for sources, rationales, and audit trails relating to tax transactions.
DiGabriele, Jim, Ojo, Marianne
core +2 more sources
Impact of the Implementation of Multilateral Convention on Tax Treaty through The Adoption of Organization for Economic Co-operation and Development (OECD) in collaboration with the G20 countries on Base Erosion and Profit Shifting. أثر تنفيذ الاتفاقية المتعددة الأطراف بشأن المعاهدة الضريبية بشأن تآكل الوعاء الضريبي وتحويل الأرباح [PDF]
مجلة البحوث الفقهیة والقانونیةResearch Importance:How to fight tax planning strategies used by multinational enterprises that exploit gaps and mismatches in tax rules to avoid paying tax based on Multilateral Instrument, MLI Convention to preserve the role of bilateral income tax ...
مي محمود محمد أحمد الصيرفي +1 more
doaj +1 more source
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
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
doaj
Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors
Sustainable Development, EarlyView.ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
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
doaj
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source
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
, 2017 This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for ...
Xu, Haiyan +5 more
core +3 more sources