Results 91 to 100 of about 18,031 (251)
LA LUCHA CONTRA LA PLANIFICACIÓN FISCAL AGRESIVA Y LAS OBLIGACIONES DE INFORMACIÓN TRIBUTARIA [PDF]
Crónica Tributaria, 2016 En los últimos años, tanto la OCDE como una serie de Administraciones Tributarias se han enfrentado a la denominada «planificación fiscal agresiva» mediante disposiciones que, voluntaria u obligatoriamente, conllevan la declaración previa de esquemas de ...
Domingo Carbajo Vasco
doaj
G20: dealing with too-big-to-fail banks, corporate tax avoidance, and development [PDF]
Overview: This issue of the G20 Monitor addresses the ‘too big to fail’ dilemma of major financial institutions, combating tax evasion and avoidance through ‘base erosion and profit shifting’ (BEPS), and a report from the ‘G20 and Development’ conference
Daniela Strube +2 more
core
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 +2 more sources
Revista Direito Tributário AtualOs 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 +1 more
openaire +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. +3 more
core +2 more sources
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
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
The Process of Adaptation to Country by Contry Reporting (CbCR): An Evaluation on Turkey
Maliye Çalışmaları DergisiBEPS 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