Results 1 to 10 of about 4,677 (239)
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 +6 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
Erasmus Law Review, 2016 Evaluating BEPS This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for reform.
Reuven S. Avi-Yonah, Haiyan Xu
openaire +3 more sources
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 +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
Desafíos tributarios de la digitalización de la economía: una reflexión en torno al Proyecto BEPS
The Anáhuac Journal, 2023 Los nuevos modelos de negocios sientan sus bases en la economía digital, no requieren presencia física o intermediarios, interactúan con consumidores de diversas jurisdicciones gracias al uso progresivo de tecnologías de comunicación e internet, con ...
Diana L. Becerra-Peña +2 more
doaj +1 more source