Results 11 to 20 of about 908 (189)
Quantifying the OECD BEPS Indicators – an Update to BEPS Action 11 [PDF]
SSRN Electronic Journal, 2021 In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected indicators, provide a numerical update for recent periods using timely data and point out potential pitfalls when ...
Klein, Daniel +3 more
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Erasmus Law Review, 2016 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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Tax Holidays in a BEPS-Perspective [PDF]
Intertax, 2015 1 ...
Bjerkestuen, Hilde Mæhlum +1 more
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EL FUTURO DE BEPS: ¿APLICACIÓN UNIFORME, FRAGMENTACIÓN O BEPS II? [PDF]
Crónica Tributaria, 2017 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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GIScience & Remote Sensing, 2020 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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Metsanduslikud Uurimused, 2022 Gross Primary Productivity (GPP) is the core component of the terrestrial and global carbon cycle and Earth’s climate research. In this study, GPP estimation was performed with the Boreal Ecosystem Productivity Simulator (BEPS) model to check its ...
Harun Fariha +3 more
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The Impact of Bartonella VirB/VirD4 Type IV Secretion System Effectors on Eukaryotic Host Cells
Frontiers in Microbiology, 2021 Bartonella spp. are facultative intracellular pathogens that infect a wide range of mammalian hosts including humans. The VirB/VirD4 type IV secretion system (T4SS) is a key virulence factor utilized to translocate Bartonella effector proteins (Beps ...
Katja Fromm, Christoph Dehio
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Соціальна економіка, 2022 The purpose of the study is to assess the possibility of combining the concepts of transfer pricing, beneficial owner of income and valid business purpose in a model of three-component tax risk assessment for countering BEPS. To achieve this purpose, the
Dmytro Nosenko
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План дій BEPS та міжнародні заходи протидії агресивному податковому плануванню
Аналітично-порівняльне правознавствоСтаттю присвячено дослідженню плану дій BEPS та міжнародних заходів протидії агресивному податковому плануванню. Аналізуються Рекомендації Європейської комісії від 06.12.2012 р. № 2012/772/ЄС щодо агресивного податкового планування. Розглядаються дії
O. A. Muzyka-Stefanchuk, N. L. Huberska
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BEPS 2.0 Pillar I solutions on mechanisms of tax dispute resolutions
Prawo Budżetowe Państwa i Samorządu, 2023 The purpose of the article is to present the basic assumptions of Pillar I of BEPS 2.0 and to identify areas of potential disputes on the background of the application of the new mechanisms. The article will briefly outline preventive mechanisms aimed at
Małgorzata Duda-Plesińska
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