Results 61 to 70 of about 6,009 (203)

Reflexiones acerca de un futuro Convenio multilateral en el ámbito de la Unión Europea [PDF]

, 2015
Al hilo de la Acción 15 del Proyecto BEPS (Base erosion and profit shifting), liderado por la OCDE y el G-20, la autora plantea la posibilidad de adoptar un Convenio modelo en materia de renta y patrimonio en el ámbito de la Unión Europea, como preludio ...
Ribes Ribes, Aurora
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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

International initiatives in the field of taxation and European law [PDF]

Zbornik Radova Pravnog Fakulteta u Nišu, 2019
Several different initiatives have been developed and implemented in the course of the last few years which modify the elements of familiar taxation systems and principles.
Ivanova Mihaylova-Goleminova Savina
doaj  

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

Users, Data, Networks A Proposal for Taxing the Digital Economy in the European Single Market. Bertelsmann Stiftung Policy Paper 12 March 2019 [PDF]

, 2019
Fair taxation of digital businesses will be a key issue in the forthcoming European election campaign. The debate will most likely revolve around the introduction of a new “digital tax” on companies’ turnover, as proposed by the European Commission, for ...
Dittrich, Paul-Jasper, Schneemelcher, Pola   +1 more
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Outbound Profit Shifting and the Propensity to Engage in Cross‐Border Acquisitions

British Journal of Management, Volume 36, Issue 1, Page 34-55, January 2025.
Abstract Accountability‐avoiding foreign direct investment (FDI) is a category of financial motives explaining where firms invest and how, yet our grasp of this phenomenon is incomplete. In contrast with tax‐haven FDI, where multinational enterprises (MNEs) invest in a host country to pursue inbound profit shifting, we consider a novel motive – FDI ...
Janja A. Tardios, L. Jeremy Clegg
wiley   +1 more source

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

G20: dealing with too-big-to-fail banks, corporate tax avoidance, and development [PDF]

Overview: This issue of the G20 Monitor addresses the ‘too big to fail’ dilemma of major financial institutions, combating tax evasion and avoidance through ‘base erosion and profit shifting’ (BEPS), and a report from the ‘G20 and Development’ conference
Daniela Strube, Mike Callaghan, Stephen Grenville   +2 more
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