Results 71 to 80 of about 175 (158)
The Critical Review of Social Sciences StudiesGlobal tax reforms, particularly the Base Erosion and Profit Shifting (BEPS) measures, have been introduced to prevent multinational corporations (MNCs) from shifting profits to low-tax jurisdictions and to enhance tax transparency. This study examines the impact of global tax reforms on MNCs' tax planning strategies and financial performance, assesses
null Naveed Iqbal +2 more
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Navigating optimal treaty-shopping routes using a multiplex network model. [PDF]
PLoS One, 2021 Park SJ, Lee KM, Yang JS.
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Has the digital economy improved income inequality for ethnic minorities? The case of China. [PDF]
Heliyon, 2023 Ma K, Zhang H.
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Global minimum tax as a tool for strengthening economic stability
Financial Law ReviewThis article explores the global minimum tax (GMT) as a legal and policy response to the growing challenges of tax base erosion and profit shifting (BEPS) in the context of globalization and ...
Júlia Hoffmanová
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Inclusive Growth in the Era of Automation and AI: How Can Taxation Help? [PDF]
Front Artif Intell, 2022 Merola R.
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Tax Justice Beyond National Borders-International or Interpersonal? [PDF]
Oxf J Leg Stud, 2022 Stark J.
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COVID-19 and corporate tax avoidance: International evidence. [PDF]
Int Bus Rev, 2023 Athira A, Ramesh VK.
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Unfinished business: Lessons for future G20 meetings on a more inclusive understanding of universal health coverage. [PDF]
GHM Open, 2022 Ishizuka A, Chiba M, Iso H, Katsuma Y.
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, 2022 This thesis was shaped from Action 13 of the recent Base Erosion and Profit Shifting (BEPS) project adopted by the Organisation for Economic Co-operation and Development (OECD) and G20 countries to prevent profit shifting by multinational enterprises (MNEs).
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