Results 21 to 30 of about 4,677 (239)

Le linee guida OCSE sui prezzi di trasferimento nell'era post-Beps [PDF]

, 2022
Il lavoro si propone di esporare i cambiamenti apportati dal "progetto Beps" dell'OCSE alla disciplina dei prezzi di trasferimentoe degli oneri documentali.
Piran, Gragorio
core  

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

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

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

yongtaoliu/Forensics-DKL-BEPS: Forensics DKL BEPS

, 2023
No description ...
Yongtao Liu
core   +1 more source

The BEPS Project: Achievements and remaining challenges

, 2023
The Base Erosion and Profit Shifting (BEPS) Project of the Organisation for Economic Co-operation and Development (OECD) and the G20 aims to reduce harmful tax avoidance and evasion by multinational enterprises (MNEs), which creates large losses in ...
Laudage, Sabine
core   +1 more source

Conference on the fiscal consequences of the BEPS action plan

IDP, 2019
On October 8, 2018, the UOC’s Faculty of Law and Political Science held the 10th Conference on Current Tax Problems under the framework of the Master’s degree in Taxation.
Ana Maria Delgado
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

Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises

Naše Gospodarstvo, 2019
This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the Organisation for ...
Svažič Tatjana
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