Results 81 to 90 of about 6,009 (203)

Third‐party reporting and cross‐border tax planning

Contemporary Accounting Research, Volume 41, Issue 2, Page 1248-1283, Summer 2024.
Abstract In 2018, the European Union (EU) introduced a new mandatory reporting requirement for a wide range of cross‐border tax arrangements (EU Directive 2018/822, also known as DAC6). Unlike prior corporate transparency initiatives, which put the reporting responsibility primarily on the taxpayers, this directive puts the initial reporting ...
Alexander Edwards, Michelle Hutchens, Anh V. Persson   +2 more
wiley   +1 more source

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
doaj   +1 more source

Tax and development : the link between international taxation, the base erosion profit shifting project and the 2030 sustainable development agenda [PDF]

, 2018
The OECD-G20 project on Base Erosion and Profit Shifting (BEPS) is the largest reform of the international tax architecture in decades. The BEPS project aims to ensure that multinationals pay their taxes in the jurisdictions where they create value and ...
Lesage, Dries, Lips, Wouter, Mosquera Valderrama, Irma Johanna   +2 more
core   +2 more sources

LA RELACIÓN ENTRE TRATADOS DE INVERSIÓN Y CONVENIOS DE DOBLE TRIBUTACIÓN: el caso chileno

Caderno CRH
El 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, Felipe Yáñez Villanueva   +1 more
doaj   +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

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

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
core   +1 more source

An opportunistic, and yet appropriate, revision of the source threshold for the twenty-first century tax treaties [PDF]

, 2015
The present paper aims to delve into one of the most thrilling debates set out by the Base Erosion and Profit Shifting (BEPS) Project (specifically Action 1): the reconsideration of the permanent establishment threshold.Without disregarding the fiscal ...
Escribano, Eva
core   +3 more sources

Investing in times of austerity [PDF]

, 2015
European Member States that have signed the treaties on fiscal consolidation are now experiencing difficulties to finance infrastructure and social services.
Roels, Frank
core   +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