Results 51 to 60 of about 6,009 (203)

O PAPEL DA OCDE NA TRIBUTAÇÃO DO SETOR DE ÓLEO E GÁS MARÍTIMO

Revista de Direito e Negócios Internacionais da Maritime Law Academy
Este estudo visa explorar o papel desempenhado pela Organização para a Cooperação e Desenvolvimento Econômico (OCDE) na formulação e implementação de políticas tributárias para o setor de óleo e gás marítimo, enfocando em especial nas iniciativas ...
Murilo Borges, Rubia Daiana Gress, Thiago Crippa Rey   +2 more
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

Individualization of extended family bonds? An analysis of youth narratives from three Dutch generations

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, Hilda T.A. Amsing, Peter Nikken   +2 more
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, Kuzniacki, Blazej, Mazz, Addy, Pistone, Pasquale, Quiñones, Natalia, Schoueri, Luís Eduardo, Turina, Alessandro, West, Craig, Zimmer, Frederik   +8 more
core  

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

The hybrid financial instruments : the effects of the OECD BEPS Action 2 report and the ATAD [PDF]

, 2019
This contribution critically assesses the complex hybrid mismatch rule concerning financial instruments as developed under the OECD BEPS action 2-proposal and subsequently implemented in the Anti-Tax Avoidance Directive (ATAD).
Peeters, Bart, Vanneste, Lars
core  

International Tax Reform: Hearing Before the S. Comm. on Fin., 115th Cong., Oct. 3, 2017 (Statement of Itai Grinberg) [PDF]

, 2017
Lowering the corporate income tax rate and moving to a territorial system are important to maintain U.S. prosperity and improve growth prospects for our economy. The U.S. cannot stand apart from corporate tax competition in a globalized economy.
Grinberg, Itai
core   +2 more sources

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

Diverse Interests and International Legitimation: Public Choice Theory and the Politics of International Tax

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

Sustainability Assessment: Does the OECD/G20 Inclusive Framework for BEPS (Base Erosion and Profit Shifting Project) Put an End to Disputes Over The Recognition and Measurement of Intellectual Capital? [PDF]

Sustainability, 2020
Nowadays, sustainability assessment procedures, sustainability assessment indicators, and sustainability assessment models are regarded by specialists as powerful decision-supporting tools able to foster sustainable development worldwide by addressing the main economic, financial, social, and environmental challenges.
openaire   +1 more source