Results 81 to 90 of about 175 (158)

Taxing the Digital Economy

Collection Regional Law Review
The research explores the complex territory of taxing the digital economy, examining the challenges and opportunities arising from the application of novel tax measures and advanced tools to digitalise tax administration.
Alexander Szivós
doaj   +1 more source

Contagious convergent cumulative cooperation: the dynamic development of the G20, BRICS and SCO. [PDF]

Int Polit (Hague), 2022
Kirton J, Larionova M.
europepmc   +1 more source

Rekonstruksi Peran Indonesia sebagai Negara Berkembang melalui Intervensi Yuridis terhadap Base Erosion and Profit Shifting (BEPS)

Al-Muamalat Jurnal Hukum dan Ekonomi Syariah
This study aims to reconstruct Indonesia’s role as a developing country in addressing the practice of Base Erosion and Profit Shifting (BEPS) through strategic and responsive juridical interventions. The research contributes to enriching academic discourse and provides relevant legal policy recommendations to strengthen the national taxation system ...
Solihan Makruf, Rizal Agung Mufti, Muhammad Abdi Dermawan, Asep Husni, Nandang Najmudin   +4 more
openaire   +1 more source

EL FUTURO DE BEPS: ¿APLICACIÓN UNIFORME, FRAGMENTACIÓN O BEPS II?

Crónica Tributaria, 2017
Aunque en octubre de 2015 fueron aprobadas las 15 Acciones del Programa BEPS, lo cierto es que el trabajo para convertir el contenido de las mismas en el nuevo paradigma de la fiscalidad internacional apenas ha comenzado.
Domingo Carbajo Vasco
doaj  

El Projecte BEPS de l’OCDE: base erosion profit shift

, 2017
Cal tenir en compte que l’objectiu principal de qualsevol empresa és potenciar els seus beneficis, ja sigui a través d’augmentar els ingressos o de reduir les despeses. Des del punt de vista d’un empresari, els impostos són un cost més dins el conjunt de despeses totals, de manera que està dins la seva naturalesa la voluntat de reduir al màxim aquest ...
openaire   +1 more source

THE USE OF DIFFERENT METHODS OF TRANSFER PRICING: MATTERS OF CURRENT INTEREST

Финансы: теория и практика, 2017
Improving tax control over the use of transfer pricing mechanisms in order to minimize tax is a major policy priority for every country. The need for regulation in this area is dictated by the ongoing globalization of business as well as the possibility ...
E. S. Samarina
doaj  

Patents, Profits, and Machines: How AI Is Reshaping Innovation and Taxation

Financial Law Review
Patents grant inventors exclusive rights, fostering innovation while playing a crucial role in global tax strategy.
Klemens Katterbauer, Laurent Cleenewerck   +1 more
doaj   +1 more source

Taxing Capital In The Age Of Intangibles

, 2021
Ciuriak D, Akinyi E.
europepmc   +1 more source

Base Erosion and Profit Shifting (BEPS): Pros and Cons between Companies and Governments [PDF]

International Journal of Scientific and Research Publications (IJSRP), 2020
openaire   +1 more source