Results 71 to 80 of about 1,855 (183)

Base Erosion and Profit Shifting (BEPS): impact for European and international tax policy

, 2016
In 2015, the G20/OECD delivered its long awaited final reports relating to the Base Erosion and Profit Shifting (BEPS) Project. The BEPS initiative aims at putting in place a «level playing field» founded on coherence, substance and transparency.

core   +1 more source

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

INFLUENCE OF INTERNATIONALIZATION OF TAX LAW ON RUSSIAN TAX LAW ENFORCEMENT IN THE AREA OF CORPORATE TAXATION

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

OECD Base Erosion & Profit Shifting: Action Item 6 [PDF]

, 2017
: On 5 October 2015, the Organization for Economic Cooperation and Development (OECD) released the final package of measures to reform the international tax system under the Base Erosion and Profit Shifting (BEPS) project.
Tyler H. Lippert, PhD, JD
core   +1 more source

Studi Empiris Agresivitas Perpajakan Melalui Lensa Base Erosion and Profit Shifting (BEPS)

Measurement Jurnal Akuntansi
This research is driven by growing concerns about tax aggressiveness, especially practices linked to Base Erosion and Profit Shifting (BEPS), including the use of tax havens, transfer pricing, and thin capitalization. The correlation between tax aggressiveness and variables such as tax haven utilization, transfer pricing, and thin capitalization is ...
Denny Denny, Syarif Hidayah Lubis, Ni Putu Winda Ayuningtyas   +2 more
openaire   +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, Manthalu C, Kalizinje F, Chigaru F, Mazimbe B, Phiri A, Chimowa T, Ligomeka W, Hall S, O'Hare B.   +9 more
europepmc   +1 more source

The Impact of Global Tax Reforms on Multinational Corporations: A Study of Base Erosion and Profit Shifting (BEPS)

The Critical Review of Social Sciences Studies
Global 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, null Dr. Naveed Khan, null Laiba Khan   +2 more
openaire   +1 more source