Results 221 to 230 of about 18,431 (271)
Some of the next articles are maybe not open access.
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 ...
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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 ...
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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
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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
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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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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 ...
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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 ...
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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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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.
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Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2015
New Zealand is actively involved in reviewing its domestic legislation in light of the various BEPS Actions, and has concluded an intergovernmental agreement under FATCA. This article analyses New Zealand’s approach to BEPS and FATCA, observing that it is a dependable team player, but certainly not a leader in terms of giving effect to these ...
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New Zealand is actively involved in reviewing its domestic legislation in light of the various BEPS Actions, and has concluded an intergovernmental agreement under FATCA. This article analyses New Zealand’s approach to BEPS and FATCA, observing that it is a dependable team player, but certainly not a leader in terms of giving effect to these ...
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World Tax Journal, 2014
The article evaluates the OECD BEPS Action Plan and recent progress in light of the key insights of the BEPS: (i) progress can be achieved solely through cooperation, and the existing competition based, unilateral action dominated paradigm is destined to fail; (ii) a comprehensive, holistic approach rather than ad hoc fix-ups is needed for a chance of ...
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The article evaluates the OECD BEPS Action Plan and recent progress in light of the key insights of the BEPS: (i) progress can be achieved solely through cooperation, and the existing competition based, unilateral action dominated paradigm is destined to fail; (ii) a comprehensive, holistic approach rather than ad hoc fix-ups is needed for a chance of ...
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Arm's Length Principle vs. Formulary Apportionment in BEPS Action 13: Stakeholders’ Perspectives
Accounting in Europe, 2023Amin Mawani
exaly
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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