Results 211 to 220 of about 18,031 (251)

Sneaky tactics: Ingenious immune evasion mechanisms of Bartonella. [PDF]

open access: yesVirulence
Xi Y   +6 more
europepmc   +1 more source

From fractionation to financials: economic and clinical implications of hypofractionation in German outpatient radiotherapy practice. [PDF]

open access: yesStrahlenther Onkol
Löser A   +14 more
europepmc   +1 more source

BEPS Actions Part I

2017
This chapter looks at BEPS Actions 8–15 which encompass work in the areas of; transfer pricing (of intangibles, risk, and other high risk transactions), BEPS data collection and analysis, disclosure of aggressive tax planning arrangements, transfer pricing documentation requirements, country-by-country (CbC) reporting, dispute resolution methodologies ...
Ross K. McGill   +2 more
openaire   +1 more source

What the BEPS?

Florida Tax Review, 2014
Unprecedented attention to aggressive international tax planning has shaken the earth under the most powerful players in the world of international tax policy design. The media exposure of what Bloomberg’s calls “The Great Corporate Tax Dodge,” combined with the ever-growing discontent of civil society with the magnitude of contribution of the largest ...
openaire   +1 more source

Introduction to BEPS

2017
This chapter describes the political and economic landscape that lead to the creation of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project alongside the core principles of the framework. The tax planning practices of multinational enterprises are undergoing unprecedented levels of media scrutiny, with household name companies such as Apple ...
Ross K. McGill   +2 more
openaire   +1 more source

Impacts of BEPS

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

Rapport BEPS Actiepunt: 'Measuring and Monitoring BEPS'

Nederlands Tijdschrift voor Fiscaal Recht, 2015
Op 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 ...
openaire   +1 more source

INNOVATION BOXES: BEPS AND BEYOND

National Tax Journal, 2016
Over 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.
openaire   +1 more source

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