Results 21 to 30 of about 14,351 (204)

Suitability of the boreal ecosystem simulator (BEPS) model for estimating gross primary productivity in hemi-boreal upland pine forest

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, Soosaar Kaido, Krasnova Alisa, Pisek Jan   +3 more
doaj   +1 more source

Implementation of the «Two-Pillar Solution» prospects in the international taxation system

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2023
The world economy has undergone a rapid digital transformation, which has caused critical discussions about the effectiveness of existing international tax systems.
D.
doaj   +1 more source

CONSIDERACIONES DE POLÍTICA FISCAL SOBRE LA PROPUESTA GLOBE DE TRIBUTACIÓN MÍNIMA (PILAR 2) Y SU IMPLEMENTACIÓN [PDF]

Crónica Tributaria, 2021
La iniciativa GloBE de tributación mínima, impulsada por la OCDE, va a alterar de manera significativa la distribución de la potestad tributaria sobre rentas transfronterizas, limitando la competencia fiscal por debajo del gravamen mínimo que el Marco ...
Aitor Navarro Ibarrola
doaj   +1 more source

Isolation and Structural Characterization of a Novel Antioxidant Mannoglucan from a Marine Bubble Snail, Bullacta exarata (Philippi)

Marine Drugs, 2013
Bullacta exarata is one of the most economically important aquatic species in China, noted for not only its delicious taste and nutritional value, but also for its pharmacological activities.
Shiguo Chen, Jianjun Zhong, Jianyong Wu, Xin Guo, Dan Wu, Yaqin Hu, Xingqian Ye, Ningbo Liao, Donghong Liu   +8 more
doaj   +1 more source

ASSESSMENT OF THE PRE-CONDITIONS FOR THE IMPLEMENTATION OF MODERN TECHNOLOGIES OF TAX CONTROL ON BASE EROSION AND PROFIT SHIFTING

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
doaj   +1 more source

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
doaj   +1 more source

План дій BEPS та міжнародні заходи протидії агресивному податковому плануванню

Аналітично-порівняльне правознавство
Статтю 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
doaj   +1 more source

Brain drain and tax competition: Do we need another BEPS? [PDF]

Anali Pravnog Fakulteta u Beogradu, 2019
In the article we argue that the origins of the international tax base erosion in the corporate sector, which are the harmful tax competition for capital and old-fashioned international tax rules, are also relevant for the taxation of income of the high ...
Milogolov Nikolai, Berberov Azamat
doaj   +1 more source

Formulating the International Tax Debate: Where Does Formulary Apportionment Fit? [PDF]

, 2020
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
core   +1 more source

Dynamics of Base Erosion and Profit Shifting (BEPS) Tax Planning Strategy in the Global Sustainable Development Framework

Jurnal Perpajakan dan Keuangan Publik
Tax as the main source of income for the state has an important role in financing sustainable development. However, the dynamics of tax planning are increasingly complex with the issue of Base Erosion and Profit Shifting (BEPS), which has become a major ...
Fitri Pebriani Wahyu, Shabrina Magistra Putri   +1 more
doaj   +1 more source