Results 31 to 40 of about 5,883 (201)
Reservations and declarations to tax treaties
Правоприменение, 2021 The subject of the article. The article represents a research of conceptual properties and issues of applying reservations and declarations to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit ...
I. A. Khavanova
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Advanced Science, Volume 12, Issue 41, November 6, 2025.The study has developed an in situ anion‐exchange strategy to fabricate Pb‐free Sb‐based perovskite‐inspired materials (Sb‐PIMs) and solar cells, achieving a record indoor efficiency of 8.2% and a 3.4% power conversion efficiency under 1 sun illumination.
Yixin Guo +6 more
wiley +1 more source
The BEPS Project and International Tax Competition
Finance, Accounting and Business AnalysisPurpose: The purpose of the present article is to theoretically analyze the impact of the BEPS Project on international tax competition and its possibilities to reduce harmful tax competition.
Nelly Popova
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Application of the MLI Convention as a means of ensuring the constitutional obligation to pay taxes
Конституційно-правові академічні студії, 2023 The purpose of the article is to determine the consequences of the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Instrument (MLI) in Ukraine, to evaluate it ...
Yaroslav Hretsa
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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 +2 more
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The Global Minimum Tax and the Future of International Taxation
The Modern Law Review, Volume 88, Issue 6, Page 1133-1175, November 2025.Over 140 countries have agreed to the introduction of a Global Minimum Tax (GMT), widely regarded as the most significant reform of the international business tax system in a century. While acknowledging that the agreement constitutes a remarkable political and technical achievement, this article questions whether the hype over the reform is justified ...
John Vella
wiley +1 more source
Preventing Tax arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries [PDF]
, 2017 The Organization for Economic Cooperation and Development (OECD) under Base Erosion and Profit Shifting (BEPS) Action 2 indicated that tax arbitrage via hybrid mismatch arrangements "result in a substantial erosion of the taxable bases of the countries
Dubut, Thomas +8 more
core
Family Relations, Volume 74, Issue 4, Page 2065-2083, October 2025.Abstract Objective This study investigated whether individualization has affected extended family bonds. Background Individualization theory stipulates that extended family bonds have become more unstable over time due to a shift in the main function of the family from instrumental to emotional, and an increase in individual choice at the cost of ...
Mandy Talhout +2 more
wiley +1 more source
International Taxation in an Era of Digital Disruption: Analyzing the Current Debate [PDF]
, 2018 The “taxation of the digital economy” is currently at the top of the global international tax policymaking agenda. A core claim some European governments are advancing is that user data or user participation in the digital economy justifies a gross tax ...
Grinberg, Itai
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Aggresive tax planning, beps and Litigation
Ars Iuris Salmanticensis, 2016 These article thinks about aggressive tax planning and the OECD plan BEPS to fight it, Base Erosion and Profit Shifting. It is also analysed the litigation that the simultaneus application general and specific antiabuse clauses would induced in the ...
José María LAGO MONTERO
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