The Global Fight against Base Erosion and Profit Shifting under the OECD’s Country-by-Country Reporting Rules: A Possible Solution? [PDF]
, 2017 The base erosion and profit shifting (BEPS) phenomenon continues to create detrimental consequences in states. BEPS is engendered by two fundamental factors, namely, unhealthy fiscal policies of tax havens and preferential tax regimes, and transfer ...
Eyitayo-Oyesode, Oladiwura Ayeyemi
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Country-by-Country Reporting: A Step Towards Unitary Taxation? [PDF]
Inter Econ, 2021 Viegas M, Dias A.
europepmc +1 more source
In search of a Compass. Base erosion, profit shifting and new dilemmas in international taxation
, 2016 Esta obra analiza algunos de los principales problemas suscitados en los últimos años con respecto a la tributación de las empresas multinacionales. Se trata de un tema que ha adquirido amplia repercusión mediática a raíz de una serie de noticias ...
Greggi, Marco
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Are Global Anti-Base Erosion Model Rules Suitable for South African Income Tax Framework?
International Journal of Advanced Business StudiesThe digital economy has significantly challenged traditional international and domestic tax frameworks, which rely on the principle that profits should be taxed where economic activities occur.
Thando Gwazela +2 more
doaj +1 more source
Navigating optimal treaty-shopping routes using a multiplex network model. [PDF]
PLoS One, 2021 Park SJ, Lee KM, Yang JS.
europepmc +1 more source
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
doaj +1 more source
Has the digital economy improved income inequality for ethnic minorities? The case of China. [PDF]
Heliyon, 2023 Ma K, Zhang H.
europepmc +1 more source
, 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).
openaire +1 more source
Inclusive Growth in the Era of Automation and AI: How Can Taxation Help? [PDF]
Front Artif Intell, 2022 Merola R.
europepmc +1 more source
Measuring base erosion and profit shifting
, 2017 In the permanent race for profitability, Multinational Enterprises (MNEs) seek to reduce their production cost, their wage cost and ultimately their overall tax bill.
Sautelet, Caroline
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