Results 31 to 40 of about 1,855 (183)
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
doaj +1 more source
Anti‐Takeover Provisions and Corporate Tax Avoidance
Accounting &Finance, EarlyView.ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu +3 more
wiley +1 more source
Accounting &Finance, EarlyView.ABSTRACT This study examines the impact of Australia's multinational anti‐avoidance legislation and diverted profits tax on restricting corporate tax avoidance (CTA) among foreign significant global entities (SGEs) operating in Australia, in light of the Price Waterhouse Coopers (PwC) tax scandal.
Mikhail Shashnov +5 more
wiley +1 more source
An examination of base erosion and profit shifting exposure for South Africa [PDF]
, 2016 A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Johannesburg, 2014Base ...
Bob, Vanessa
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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
doaj
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
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Mission‐Aligned Learning‐Informed Control of Autonomous Systems: Formulation and Foundations
Expert Systems, Volume 43, Issue 11, November 2026.ABSTRACT Research, innovation and practical capital investment have been increasing rapidly toward the realization of autonomous physical agents. This includes industrial and service robots, unmanned aerial vehicles, embedded control devices, and a number of other realizations of cybernetic/mechatronic implementations of intelligent autonomous devices.
Vyacheslav Kungurtsev +7 more
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Overview del progetto OCSEin materia di base erosion and profit shifting (BEPS) [PDF]
, 2019 Il volume riguarda le 15 Actions di cui si compone il Piano di azione elaborato dall’OCSE per il contrasto dei fenomeni di base erosion and profit shifting (BEPS).
aa.vv., Viotto, Antonio
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An evaluation of interest deduction limitations to counter base erosion in South Africa
South African Journal of Economic and Management Sciences, 2018 Background: The Organisation for Economic Cooperation and Development (OECD) made a number of recommendations in relation to interest deduction limitations as part of the Base Erosion and Profit Shifting (BEPS) project. In 2016 the South African National
Pieter van der Zwan +2 more
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Magnesium‐Based Transient Bioelectronics, Bio‐Optics and Bio‐Scaffolds
Advanced Functional Materials, Volume 36, Issue 67, 20 August 2026.This paper reviews the state of the art and recent advances in magnesium‐based thin‐film, foils, and scaffolds for applications in transient bio‐optics, bioelectronics and tissue engineering. The design principles, fabrication methods, material properties, and integration strategies are discussed in detail.
Massimo Mariello, Yves Leterrier
wiley +1 more source