Results 171 to 180 of about 14,351 (204)
Some of the next articles are maybe not open access.
2017
This chapter looks at the impacts that BEPS may have on governments and businesses by looking at the key discussion points that have surrounded the BEPS Action Plan. The changes brought into being by the BEPS Action Plan are significant and in some aspects represent a fundamental shift in the way taxation is legislated.
Ross K. McGill +2 more
openaire +1 more source
This chapter looks at the impacts that BEPS may have on governments and businesses by looking at the key discussion points that have surrounded the BEPS Action Plan. The changes brought into being by the BEPS Action Plan are significant and in some aspects represent a fundamental shift in the way taxation is legislated.
Ross K. McGill +2 more
openaire +1 more source
Rapport BEPS Actiepunt: 'Measuring and Monitoring BEPS'
Nederlands Tijdschrift voor Fiscaal Recht, 2015Op 5 oktober 2015 heeft de OESO het definitieve rapport inzake actiepunt 11 van het BEPS-project gepubliceerd. Het rapport inzake actiepunt 11 geeft de resultaten weer van het onderzoek naar de omvang van BEPS en de mogelijkheden om deze te monitoren. Het rapport geeft aan dat het vaststellen van de omvang van BEPS lastig is, gelet op de complexiteit ...
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INNOVATION BOXES: BEPS AND BEYOND
National Tax Journal, 2016Over the last 15 years, 16 countries have adopted intellectual property (IP) or patent box regimes, including three G7 countries. This paper explains the IP box concept, outlines recent U.S.
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2020
This chapter reveals the US government's struggles in assuming its usual leadership position in the Organisation for Economic Co-operation and Development (OECD) initiatives. This happened for entirely domestic reasons: the Obama administration's inability to implement its preferred solution to BEPS (base erosion and profit shifting)—a tightening of ...
openaire +1 more source
This chapter reveals the US government's struggles in assuming its usual leadership position in the Organisation for Economic Co-operation and Development (OECD) initiatives. This happened for entirely domestic reasons: the Obama administration's inability to implement its preferred solution to BEPS (base erosion and profit shifting)—a tightening of ...
openaire +1 more source
Intertax, 2020
The article spatially juxtaposes the BEPS Project and the recommendations package handed down thereunder in Pakistan and critically appraises its response at two levels: ideational and practical. It is argued that the ideational lens of sovereignty, efficacy, and legitimacy through which the BEPS phenomenon and its outcomes are being keenly looked at ...
openaire +1 more source
The article spatially juxtaposes the BEPS Project and the recommendations package handed down thereunder in Pakistan and critically appraises its response at two levels: ideational and practical. It is argued that the ideational lens of sovereignty, efficacy, and legitimacy through which the BEPS phenomenon and its outcomes are being keenly looked at ...
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 ...
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Bewusstseinsenergiepunkt-Theorie (BEP)
Titel: Bewusstseinsenergiepunkt-Theorie (BEP) Die BEP-Theorie beschreibt ein Modell für die Entstehung, Struktur und Entwicklung von Bewusstsein als energetisch-informatorisches Feld, das in Form eines wachstumsfähigen Informationskristalls organisiert ist. Jede Facette des Kristalls entspricht einer vollständig erlernten Musterkategorie.openaire +1 more source
Chemotherapie maligner Keimzelltumoren: CBOP/BEP vs. BEP
Urologie Scan, 2015openaire +1 more source