Results 101 to 110 of about 18,031 (251)

Tax and development : the link between international taxation, the base erosion profit shifting project and the 2030 sustainable development agenda [PDF]

open access: yes, 2018
The OECD-G20 project on Base Erosion and Profit Shifting (BEPS) is the largest reform of the international tax architecture in decades. The BEPS project aims to ensure that multinationals pay their taxes in the jurisdictions where they create value and ...
Lesage, Dries   +2 more
core   +2 more sources

Improvement of tax control in Ukraine on the basis of implementing BEPS plan tools and automatic information exchange

open access: bronze, 2020
Liudmyla OLEYNIKOVA   +2 more
openalex   +2 more sources

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

open access: yes, 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

EL PROYECTO BEPS DE LA OCDE/G20: RESULTADOS DE 2014 [PDF]

open access: yesCrónica Tributaria, 2015
La extremadamente agresiva planificación fiscal llevada a cabo por determinadas multinacionales a nivel internacional ha obligado a los países a buscar soluciones coordinadas para hacer frente a este problema común.
Mar Barreno   +4 more
doaj  

What determines banks’ customer choice? Evidence from transition countries [PDF]

open access: yes
This paper explores how bank characteristics and the institutional environment influence the composition of banks’ loan portfolios. Using a new data set based on the recent EBRD Banking Environment and Performance Survey (BEPS), which was conducted in ...
De Haas, Ralph   +2 more
core   +1 more source

The paradoxes of the theory of imprévision in the new French law of contract: a judicial deterrent? [PDF]

open access: yes, 2019
As part of the reform of the law of contracts,the theory of imprévision is now enshrined in Article 1195 CC of the French Civil Code. The novelty of this article lies essentially in the new judicial power of review. As this paper shows, Article 1195 CC
Pedamon, C., Pedamon, C.
core  

Análisis de la Acción 1 BEPS en la legislación fiscal federal mexicana a partir de 2020: Aspectos legislativos pendientes

open access: yesDiagnóstico FACIL Empresarial Finanzas Auditoria Contabilidad Impuestos Legal, 2020
Como resultado de las acciones propuestas por la Organización para la Cooperación y el Desarrollo Económico (ocde) en materia de “erosión de la base imponible y traslado de beneficios”, o identificadas en inglés como Base erosión and profit ...
Hiram Zambrano Brambila   +2 more
doaj  

Nil Intervention is at Times the Best Intervention: Benign emptying of pneumonectomy space. [PDF]

open access: yesSultan Qaboos Univ Med J, 2023
Upadhya P   +4 more
europepmc   +1 more source

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