Results 91 to 100 of about 14,351 (204)

Foreign banks and foreign currency lending in emerging Europe [PDF]

Based on survey data from 193 banks in 20 countries we provide the first bank-level analysis of the relationship between bank ownership, bank funding and foreign currency (FX) lending across emerging Europe.
Brown, Martin, de Haas, Ralph
core   +1 more source

The hybrid financial instruments : the effects of the OECD BEPS Action 2 report and the ATAD [PDF]

, 2019
This contribution critically assesses the complex hybrid mismatch rule concerning financial instruments as developed under the OECD BEPS action 2-proposal and subsequently implemented in the Anti-Tax Avoidance Directive (ATAD).
Peeters, Bart, Vanneste, Lars
core  

BEPS e Bets

Revista Direito Tributário Atual
Os BEPS apresentam um conjunto de 15 medidas destinadas a enfrentar a evasão fiscal por parte de empresas multinacionais e indivíduos. Por outro lado, as bets referem-se a plataformas que utilizam tecnologia avançada para realizar apostas em eventos desportivos, envolvendo os aficionados de forma inovadora.
Fernanda de Holanda Paiva Nunes, Joedson De Souza Delgado   +1 more
openaire   +1 more source

Tax avoidance revisited: exploring the boundaries of anti-avoidance rules in the EU BEPS context [PDF]

, 2016
Analysis of Belgian anti-avoidance rules in tax ...
Peeters, Bart
core   +1 more source

Can Punctured Rate-1/2 Turbo Codes Achieve a Lower Error Floor than their Rate-1/3 Parent Codes?

, 2007
In this paper we concentrate on rate-1/3 systematic parallel concatenated convolutional codes and their rate-1/2 punctured child codes. Assuming maximum-likelihood decoding over an additive white Gaussian channel, we demonstrate that a rate-1/2 non ...
Carrasco, R., Chatzigeorgiou, I., Rodrigues, M. R. D., Wassell, I. J.   +3 more
core   +2 more sources

EL PLAN DE ACCIÓN DE LA INICIATIVA BEPS. UNA PERSPECTIVA EMPRESARIAL [PDF]

Crónica Tributaria, 2015
En el texto, el autor expone el contexto en el cual se ha desarrollado la iniciativa BEPS y el alcance de su Plan de Acción, así como el desarrollo del mismo.
Domingo Carbajo Vasco
doaj  

Foreign Currency Lending in Emerging Europe: Bank Level Evidence [PDF]

Based on survey data from 193 banks in 20 countries we provide the first bank-level analysis of the determinants of foreign currency (FX) lending in Emerging Europe.
Brown, M., Haas, R. de
core   +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

The Minamata Convention and the future of mercury abatement [PDF]

, 2013
This repository item contains a single issue of Issues in Brief, a series of policy briefs that began publishing in 2008 by the Boston University Frederick S.
Selin, Henrik
core   +1 more source

The Process of Adaptation to Country by Contry Reporting (CbCR): An Evaluation on Turkey

Maliye Çalışmaları Dergisi
BEPS Action Plan 13, “Transfer Pricing Documentation and Country-by-Country Reporting”, offers a solution to the transfer pricing problem through documentation and international information exchange.
Esra Uygun
doaj   +1 more source