Results 71 to 80 of about 5,883 (201)
Reassessing Moral Legitimacy in Times of Instability
Journal of Management Studies, Volume 61, Issue 3, Page 857-887, May 2024.Abstract The presence of conflicting cues about what is legitimate provided by various stakeholders, begs the question of how the legitimacy of contested institutionalized practices is justified. Recent critique of tax minimization strategies exemplifies this difficulty: on one hand, practitioners need to increase shareholders' profits; on the other, a
Mattia Anesa +3 more
wiley +1 more source
The New International Tax Diplomacy [PDF]
, 2016 International tax avoidance by multinational corporations is now frontpage news. At its core, the issue is simple: the tax regimes of different countries allow multinational corporations to book much of their income in low-tax or no-tax jurisdictions ...
Grinberg, Itai
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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
doaj +1 more source
Review of Development Economics, Volume 28, Issue 2, Page 600-629, May 2024.Abstract Corporate profit shifting to tax havens negatively impacts corporate tax revenue, particularly in low‐income countries. Two studies published in 2016 and 2018 have proven this correlation using data from 2013. In this paper, I use the 2021 version of the UNU‐WIDER Government Revenue Dataset (GRD) to estimate government revenue losses in 2019 ...
Alessandro Chiari
wiley +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 +2 more
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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
doaj +1 more source
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
doaj +1 more source
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.
openaire +1 more source
A study of cross‐border profit shifting channels: Evidence from Australia
Accounting &Finance, Volume 64, Issue 1, Page 869-901, March 2024.Abstract We investigate two cross‐border profit shifting channels used by foreign multinational enterprises (MNEs) in Australia and assess the effectiveness of the related measures adopted by the Australian Parliament to combat base erosion and profit shifting (BEPS).
Alfred Tran, Wanmeng Xu
wiley +1 more source
Interest barrier and capital structure response [PDF]
, 2016 The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS).
Alberternst, Stephan +1 more
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