Results 41 to 50 of about 5,883 (201)
Conventions to Avoid Double Taxation, Deficient Aspects [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 This paper aims to empirically analyze the transnational double taxation issue, starting from the legal framework and showing through examples and situations, the manifestations of the double taxation phenomenon. The importance of the study is of extreme
Flavius Valentin Jakubowicz
doaj
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
doaj +1 more source
Journal of Economic Surveys, Volume 39, Issue 4, Page 1462-1487, September 2025.Abstract Foreign direct investment (FDI) statistics are frequently used to proxy multinational production and activities of multinational enterprises (MNEs). Yet, FDI statistics have been subject to critique because FDI is also driven by financial motives that are barely related to real production activities.
Konstantin M. Wacker +2 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
core
Transfer Pricing and Selected Problems Related to Their Implementation
Studia Iuridica Lublinensia, 2018 Changeability is an immanent feature of tax systems. Over the last years, it has been even more noticeable. The domestic systems of the member states strive for the widest possible scope of cooperation in order to fulfill all the demands of the fast ...
Edyta Jóźwiak, Piotr Herman
doaj +1 more source
Small, Volume 21, Issue 28, July 17, 2025.This work highlights the role of carbon materials in electrocatalysis, especially in eCO2RR and 2e‐ ORR, focusing on the strategic design of active sites and nanostructures. It covers recent advancements in active site creation through heteroatom doping, functional group decoration, and micro‐nano structuring, examining their synergistic effects and ...
Yuying Zhao +5 more
wiley +1 more source
Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]
, 2019 This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra +4 more
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AJIL Unbound, 2020 In her article, Mason concludes that politics – or “bargaining over national interests”— “will play a starring role in determining the outcomes” of the current digital tax project.
Lilian V. Faulhaber
doaj +1 more source
The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project
World, 2021 The current rules on international tax do not function properly due to the gaps which allow for tax manipulation. Whereas most tax agreements largely contribute to the prevention of double taxation, they do not effectively approach double non-taxation ...
Lijun Zhao +2 more
doaj +1 more source
Synthesis of Oligo‐ and Polyethylene‐Polyamide‐6 Diblock Polymers
Journal of Polymer Science, Volume 63, Issue 9, Page 2025-2042, 1 May 2025.ABSTRACT A route for the development of a potential filament material for FFF 3D printing based on HDPE‐PA‐6 diblock copolymers is described. The approach consists of inducing an anionic caprolactam polymerization using a hydroxy‐functionalized polyethylene macroinitiator.
Elsa M. Schoeneberger +1 more
wiley +1 more source