Results 11 to 20 of about 18,431 (271)
Evaluating BEPS This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for reform.
Reuven S. Avi-Yonah, Haiyan Xu
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Effect of Sky Discretization for Shading Device Calculation on Building Energy Performance Simulations [PDF]
The calculation of sunlit surfaces in a building has always been a relevant aspect in building energy simulation programs. Due to the high computational cost, some programs use algorithms for shading calculation for certain solar positions after ...
Foncubierta Blázquez, Juan Luis +3 more
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Desafíos tributarios de la digitalización de la economía: una reflexión en torno al Proyecto BEPS
Los nuevos modelos de negocios sientan sus bases en la economía digital, no requieren presencia física o intermediarios, interactúan con consumidores de diversas jurisdicciones gracias al uso progresivo de tecnologías de comunicación e internet, con ...
Diana L. Becerra-Peña +2 more
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Bullacta exarata has been consumed in Asia, not only as a part of the normal diet, but also as a traditional Chinese medicine with liver- and kidney-benefitting functions.
Ningbo Liao +5 more
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En este artículo, el autor aborda la cuestión ¿Cuál debería ser la respuesta de Uganda después de la Erosión de Base y Cambio de Beneficios (BEPS) de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) en la Acción 6 (Prevenir el abuso ...
Busingye Agnes
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Tax Holidays in a BEPS-Perspective [PDF]
1 ...
Bjerkestuen, Hilde Mæhlum +1 more
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Formulating the International Tax Debate: Where Does Formulary Apportionment Fit? [PDF]
As the contributions in this volume are being written, the Inclusive Framework nations, a group drawn together by the Organisation for Economic Co-operation and Development (OECD) as part of its Base Erosion and Profit Shifting (BEPS) project, are in the
Grinberg, Itai
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Boreal forest CO2 exchange and evapotranspiration predicted by nine ecosystem process models: Intermodel comparisons and relationships to field measurements [PDF]
Nine ecosystem process models were used to predict CO2 and water vapor exchanges by a 150-year-old black spruce forest in central Canada during 1994–1996 to evaluate and improve the models.
Amthor, Jeffrey S +12 more
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EL FUTURO DE BEPS: ¿APLICACIÓN UNIFORME, FRAGMENTACIÓN O BEPS II? [PDF]
Aunque en octubre de 2015 fueron aprobadas las 15 Acciones del Programa BEPS, lo cierto es que el trabajo para convertir el contenido de las mismas en el nuevo paradigma de la fiscalidad internacional apenas ha comenzado. Por un lado, faltan estudios de
Domingo Carbajo Vasco
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Atmospheric aerosols can alter the direct and diffuse components of global solar radiation, which further influences terrestrial gross primary productivity (GPP) via photosynthesis.
Yao Feng, Dongmei Chen, Xinyi Zhao
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