Results 1 to 10 of about 18,411 (251)
Laws, 2018 This article provides an overview of China’s reaction to the G20/OECD Base Erosion and Profit Shifting (BEPS) project. From 2013 to 2015, the OECD developed a series of actions designed to address BEPS activities by multinational enterprises, culminating
Reuven Avi-Yonah
exaly +4 more sources
Infant Regulatory Problems and Subsequent Behavioral Difficulties: The Mediating Role of Parenting Stress [PDF]
ChildrenBackground/Objectives: Infant regulatory problems (RPs) are at risk of persisting and can contribute to later behavioral difficulties. Parenting stress has been identified as a risk factor associated with child RPs, but its mediating role has rarely been
Ina Nehring +4 more
doaj +2 more sources
Free vibration and sound transmission properties of beetle elytron plate: structural parametric analysis [PDF]
Heliyon, 2022 Honeycomb plate (HP), which is a high-strength and lightweight structure, has good vibration characteristics, while beetle elytron plate (BEP) has better mechanical properties.
Ning Hao +5 more
doaj +2 more sources
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 +3 more sources
Quantifying the OECD BEPS Indicators – an Update to BEPS Action 11 [PDF]
SSRN Electronic Journal, 2021 In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected indicators, provide a numerical update for recent periods using timely data and point out potential pitfalls when ...
Klein, Daniel +3 more
openaire +4 more sources
Frontiers in Neuroscience, 2021 Compulsive eating is the most obstinate feature of binge eating disorder. In this study, we observed the compulsive eating in our stress-induced binge-like eating rat model using a conflicting test, where sucrose and an aversively conditioned stimulus ...
Zhi Fei Li +7 more
doaj +1 more source
OECD and deoffshorization of microstates of Europe
Правоприменение, 2022 The article is devoted to studying the issue of the formation of the international legal regulation of the activities of so-called offshore zones – special jurisdictions that specialize in providing financial services to non-residents in conditions of ...
M. B. Alimova-Nefedova
doaj +1 more source
BEPS ACTION PLAN 13: DEFINITION, BENEFIT, CHALLENGE, AND CHANGE [PDF]
Eurasia: Economics & Business, 2023 This paper describes the implementation of BEPS Action Plan 13: Definition, Benefit, Challenge, and Change. The research was conducted using qualitative. It used secondary data from OECD. Lyotard was used to analyzing the data.
Kumalasari K.P. +3 more
doaj
A Positive Dialectic: Beps and The United States
AJIL Unbound, 2020 This essay addresses the interaction between the changes in the international tax regime identified by Mason and U.S. international tax policy. Specifically, I will argue that contrary to the general view, the United States actively implemented the ...
Reuven S. Avi-Yonah
doaj +1 more source
The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK [PDF]
, 2013 This paper considers fully probabilistic system models. Each transition is quantified with a probability—its likelihood of occurrence. Properties are expressed as automata that either accept or reject system runs. The central question is to determine the
Ivanova, Milla
core +4 more sources