Results 51 to 60 of about 175 (158)

Development of the international taxation system: analysis of historical stages

Економіка, управління та адміністрування
The article analyzes the historical stages of the development of the international taxation system, paying special attention to the role of transfer pricing.
I.V. Orlov, D.M. Zakharov
doaj   +1 more source

The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective

Journal of Economic and Financial Sciences, 2017
Most tax treaties (including South ...
Lee-Ann Steenkamp
doaj   +1 more source

Tax Base Erosion and Profit Shifting in Africa Part 1: Africa's Response to the OECD BEPS Action Plan [PDF]

SSRN Electronic Journal, 2016
This paper considers what Africa’s response should be to the OECD’s base erosion and profit shifting (BEPS) project. The paper acknowledges that BEPS concerns for developing countries (such as those in Africa) may not necessarily be the same as those for developed countries.
openaire   +1 more source

UPAYA PENINGKATAN EFEKTIVITAS ADMINISTRASI PERPAJAKAN DALAM MEMINIMALISASI AKTIVITAS BASE EROSION AND PROFIT SHIFTING (BEPS) KORPORASI DI INDONESIA

ABIS: Accounting and Business Information Systems Journal, 2020
Abstrak Penelitian ini bertujuan untuk meneliti dampak yang diharapkan dari implementasi rencana aksi 2, terutama terkait dengan upaya peningkatan efektivitas administrasi perpajakan dalam meminimalisasi aktivitas BEPS korporasi di Indonesia, serta meneliti faktor-faktor pendukung dan penghalang implementasi rencana aksi 2.
Wahyono, Raisita Agus, Halim, Abdul
openaire   +2 more sources

Measuring multinational production with foreign direct investment statistics: A survey of challenges and recent developments

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, Bruno Casella, Maria Borga   +2 more
wiley   +1 more source

Carbon Catalysts Empowering Sustainable Chemical Synthesis via Electrochemical CO2 Conversion and Two‐Electron Oxygen Reduction Reaction

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, Jithu Raj, Xiang Xu, Jianchun Jiang, Jingjie Wu, Mengmeng Fan   +5 more
wiley   +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, Gerrit A. Luinstra   +1 more
wiley   +1 more source

O Plano de Ação BEPS e as Mudanças de Paradigmas na Tributação

Revista Acadêmica, 2017
A globalização oportuniza aos contribuintes com atuação transnacional a utilização, por vezes abusiva, dos sistemas tributários de diferentes países para fins de redução ou supressão de suas cargas tributárias.
Luciana Grassano de Gouvêa Mélo, João Otávio Martins Pimentel   +1 more
doaj  

План дій BEPS та міжнародні заходи протидії агресивному податковому плануванню

Аналітично-порівняльне правознавство
Статтю присвячено дослідженню плану дій BEPS та міжнародних заходів протидії агресивному податковому плануванню. Аналізуються Рекомендації Європейської комісії від 06.12.2012 р. № 2012/772/ЄС щодо агресивного податкового планування. Розглядаються дії
O. A. Muzyka-Stefanchuk, N. L. Huberska
doaj   +1 more source

Harnessing network power: Weaponised interdependence in global tax policy

Global Policy, Volume 16, Issue 1, Page 175-189, February 2025.
Abstract For decades, global tax policy has grappled with the challenge of mobile capital, failing to harness the regulatory potential of network power. This oversight has allowed tax havens to flourish, and multinational corporations and wealthy elites to circumvent state authority, undermining national fiscal policies and democratic capacity to meet ...
Rasmus Corlin Christensen
wiley   +1 more source