Tax and development : the link between international taxation, the base erosion profit shifting project and the 2030 sustainable development agenda [PDF]
, 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
EL PROYECTO BEPS DE LA OCDE/G20: RESULTADOS DE 2014 [PDF]
Crónica 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
Diagnóstico 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
The paradoxes of the theory of imprévision in the new French law of contract: a judicial deterrent? [PDF]
, 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
Nil Intervention is at Times the Best Intervention: Benign emptying of pneumonectomy space. [PDF]
Sultan Qaboos Univ Med J, 2023 Upadhya P +4 more
europepmc +1 more source
The BEPS Project and International Tax Competition
Finance, Accounting and Business AnalysisPurpose: The purpose of the present article is to theoretically analyze the impact of the BEPS Project on international tax competition and its possibilities to reduce harmful tax competition.
Nelly Popova
doaj +1 more source
Uncovering the role of algal organic matter biocoating on Navicula incerta cell deposition and biofilm formation. [PDF]
Bioengineered, 2023 Tong CY, Lim SL, Chua MX, Derek CJC.
europepmc +1 more source
What determines banks’ customer choice? Evidence from transition countries [PDF]
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
International taxation principles in the context of financial security of Ukraine
Економіка, управління та адмініструванняTax principles have been determining approaches to the construction of the tax system and tax policy of governments around the world for a long time. Transforming with due regard to exogenous and endogenous factors, tax principles are aimed at ensuring ...
O.Y. Yurkivskyi, O.V. Lytvynchuk
doaj +1 more source
Playbook for the G20 Brisbane summit [PDF]
Australia will chair the G20 for 12 months from 1 December 2013. It will be the largest international economic meeting ever held in Australia. This paper outlines the strategy, priorities and steps required for the Brisbane G20 summit to be a success ...
Mike Callaghan
core