Results 61 to 70 of about 1,855 (183)
План дій BEPS та міжнародні заходи протидії агресивному податковому плануванню
Аналітично-порівняльне правознавствоСтаттю 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
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Advanced Science, Volume 12, Issue 41, November 6, 2025.The study has developed an in situ anion‐exchange strategy to fabricate Pb‐free Sb‐based perovskite‐inspired materials (Sb‐PIMs) and solar cells, achieving a record indoor efficiency of 8.2% and a 3.4% power conversion efficiency under 1 sun illumination.
Yixin Guo +6 more
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, 2019 Mini Dissertation (LLM)--University of Pretoria, 2019.Base erosion and profit shifting are a growing international concern, that was again ushered to the forefront following the 2008 financial crisis.
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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
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The Global Minimum Tax and the Future of International Taxation
The Modern Law Review, Volume 88, Issue 6, Page 1133-1175, November 2025.Over 140 countries have agreed to the introduction of a Global Minimum Tax (GMT), widely regarded as the most significant reform of the international business tax system in a century. While acknowledging that the agreement constitutes a remarkable political and technical achievement, this article questions whether the hype over the reform is justified ...
John Vella
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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 +1 more
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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 +2 more
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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
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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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The Role of the ATAD CFC Rule in Preventing Tax Avoidance Practices
EkonomistaThis study reviews institutional changes resulting from implementation of Council Directive (EU) 2016/1164 of July 12, 2016, laying down rules against tax avoidance practices that directly affect the functioning of the internal market (the ATAD ...
Milena Sitkiewicz
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