Results 151 to 160 of about 891 (193)
Some of the next articles are maybe not open access.
Treaties in the Aftermath of BEPS
SSRN Electronic Journal, 2016The article argues that despite the fanfare around it, the outcome of the BEPS project is unlikely to be dramatic, at least in the short term. Beyond a period of increased legal uncertainty and aggressive enforcement by some countries, it expects little substantive change in tax treaties.
openaire +1 more source
Leasing und BEPS Auswirkungen der BEPS Action 4
2019Aus dem Geschäftsleben sind Leasingverhältnisse nicht mehr wegzudenken. Die tatsächliche Ausgestaltung der Leasingverträge kann differenzieren, auch die verrechneten Zinsen spielen hierbei eine wichtige Rolle. Bisher blieb noch unbeantwortet, inwieweit die Zinsen für die Ermittlung der Zinsschranke nach der BEPS Action 4 relevant sind und welche ...
openaire +1 more source
Arm's Length Principle vs. Formulary Apportionment in BEPS Action 13: Stakeholders’ Perspectives
Accounting in Europe, 2023Amin Mawani
exaly
Lean Management Framework for Healthcare Facilities Integrating BIM, BEPS and Big Data Analytics
Sustainability, 2020Yusuf Arayici
exaly
Chemotherapie maligner Keimzelltumoren: CBOP/BEP vs. BEP
Urologie Scan, 2015openaire +1 more source
The Suitability of BEPS in Developing Countries (Emphasis on Latin America and the Caribbean)
United Nations University Series on Regionalism, 2021exaly

