Results 71 to 80 of about 6,009 (203)
An examination of base erosion and profit shifting exposure for South Africa [PDF]
, 2016 A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Johannesburg, 2014Base ...
Bob, Vanessa
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Contemporary Accounting Research, Volume 41, Issue 4, Page 2047-2074, Winter 2024.Abstract In this field study, we examine tax advisors' decision‐making process when developing tax planning arrangements. Through interviews with 40 tax advisors, our analysis indicates that tax savings may come at a price in practice by unveiling adverse post‐implementation experiences shared by tax partners.
Maryse Mayer, Yves Gendron
wiley +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
The EU Minimum Tax Directive—A conceptual discussion of a bold policy move
European Law Journal, Volume 30, Issue 4, Page 653-667, December 2024.Abstract The century old international tax system is in the middle of being rebuilt. In the ongoing multilateral efforts to reform international taxation to better accord with the challenges imposed by digitalisation and globalisation, the EU has taken in very active role.
Moritz Scherleitner
wiley +1 more source
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
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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Contemporary Accounting Research, Volume 41, Issue 3, Page 1893-1924, Fall 2024.Abstract We examine the costs associated with public disclosure, as opposed to confidential reporting, of tax country‐by‐country reporting (CbCR) information. Our study addresses a critical knowledge gap, considering the growing adoption of public tax transparency measures.
Raphael Müller +2 more
wiley +1 more source
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
doaj
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
Transparency and Disclosure [PDF]
, 2014 This chapter looks at current and proposed regimes regarding transparency and disclosure (i.e. the means by which countries gather information regarding taxpayer activity). Recent attention focused on the broad problem of base erosion and profit shifting
Ring, Diane M.
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