Results 61 to 70 of about 175 (158)
ACOTANDO EL ABUSO DEL EP: MEDIDAS ADOPTADAS EN EL MARCO DE BEPS [PDF]
Crónica Tributaria, 2016 El concepto de establecimiento permanente (EP) ha sufrido una importante transformación en los últimos dos años como consecuencia del trabajo desarrollado en el marco del proyecto BEPS de la OCDE/G20.
Jaime Mas Hernández
doaj +1 more source
Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises
Naše Gospodarstvo, 2019 This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the Organisation for ...
Svažič Tatjana
doaj +1 more source
LA RELACIÓN ENTRE TRATADOS DE INVERSIÓN Y CONVENIOS DE DOBLE TRIBUTACIÓN: el caso chileno
Caderno CRHEl presente artículo examina las relaciones entre los tratados de inversión y los tratados de doble tributación, considerando que, en la actual evolución de ambos tipos de acuerdos, sus disposiciones pueden presentar superposiciones en aspectos tales ...
Rodrigo Polanco Lazo +1 more
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Правоприменение, 2018 Subject. The influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation is considered in the article.The purpose of the paper is to analyze influence of internationalization of tax law on Russian tax law
K. Ponomareva
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Tax havens and cross-border licensing with transfer pricing regulation. [PDF]
Int Tax Public Financ, 2022 Choi JP, Ishikawa J, Okoshi H.
europepmc +1 more source
The new international tax regime: analysis from a power-basis perspective. [PDF]
SN Bus Econ, 2021 Matsuoka A.
europepmc +1 more source
THE OECD MULTILATERAL INSTRUMENT
Iustinianus Primus Law Review, 2020 In the last decade, the international tax landscape, characterized by the interaction of more than 200 tax systems, limitation of countries` tax sovereign only in the national borders and difference in tax rules interpretation, has created numerous ...
Elena Neshovska Kjoseva
doaj
Taxation strategies for the governance of digital business model-An example of China. [PDF]
Front Psychol, 2022 Guo Y, Zou T, Shan Z.
europepmc +1 more source
Financing child rights in Malawi. [PDF]
BMC Public Health, 2023 Etter-Phoya R +9 more
europepmc +1 more source
Country-by-Country Reporting: A Step Towards Unitary Taxation? [PDF]
Inter Econ, 2021 Viegas M, Dias A.
europepmc +1 more source