Results 11 to 20 of about 3,786,974 (290)
Improper Use of Country-by-Country Reports [PDF]
Revista de Direito Tributário Internacional Atual, 2017 Common among several “aggressive” tax planning schemes used by MNEs is the fact that the negotiating structures undertaken by taxpayers relied, to some extent, on the unique features of the transfer pricing rules of the countries involved. In this context, BEPS Action 13 proposes the development of rules that may enhance transparency for tax ...
Alexandre Siciliano Borges +1 more
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Maximum Entropy for the International Division of Labor. [PDF]
PLoS ONE, 2015 As a result of the international division of labor, the trade value distribution on different products substantiated by international trade flows can be regarded as one country's strategy for competition.
Hongmei Lei +4 more
doaj +1 more source
BEPS 13: CBCR – Country-by-Country Reporting [PDF]
Studia Iuridica Lublinensia, 2018 In order to eradicate the unfair competition in the form of tax avoidance and profit shifting, the OECD and the EU advise undertaking effective measures, which have been gathered in a complex of 15 actions that should be introduced by member states to their law orders.
Glumińska-Pawlic, Jadwiga +1 more
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A Global View of the Landfall Characteristics of Tropical Cyclones
Tropical Cyclone Research and Review, 2014 : This report presents a climatology of the landfall characteristics of tropical cyclones (TCs) by country. Land-falling TCs can produce strong winds, storm surges and severe flooding that may result in loss of life and widespread damages.
Hironori Fudeyasu +4 more
doaj +1 more source
Country-by-country reporting: international experience of implementation [PDF]
Fìnansi Ukraïni, 2021 Considering the tasks set for Ukraine in frames of combating tax evasion of multinational enterprises, it is extremely important to bring the provisions of national legislation in line with international rules of tax administration. This primarily concerns the creation of institutional conditions in order to increase the financial flows transparency of
Iryna KRYSHTOPA, Larysa NIKOLENKO
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Australian and New Zealand Journal of Public Health, 2004 Objective: To explore endocrine‐related and general symptoms among three groups of middle‐aged women defined by country of birth and country of residence, in the context of debates about biological, cultural and other factors in menopause.
Christina Lee, Gita Mishra, Diana Kuh
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EL PROYECTO BEPS DE LA OCDE/G20: RESULTADOS FINALES [PDF]
Crónica Tributaria, 2016 La extremadamente agresiva planificación fiscal llevada a cabo por determinadas multinacionales a nivel internacional ha obligado a los países a buscar soluciones coordinadas para hacer frente a este problema común.
Mar Barreno +8 more
doaj
Country-by-Country Reporting [PDF]
, 2014 Country-by-Country Reporting (CbCR) soll für (insb. Steuer-)Behörden oder für die Öffentlichkeit Transparenz über die regionale Verteilung von Produktionsfaktoren, Gewinnen und Steuerzahlun-gen schaffen und so Steuervermeidungsstrategien aufdecken.
Evers, Andrea, Hundsdoerfer, Jochen
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EL PROYECTO BEPS DE LA OCDE/G20: RESULTADOS DE 2014 [PDF]
Crónica Tributaria, 2015 La extremadamente agresiva planificación fiscal llevada a cabo por determinadas multinacionales a nivel internacional ha obligado a los países a buscar soluciones coordinadas para hacer frente a este problema común.
Mar Barreno +4 more
doaj
Le Journal de Hendrik Hamel en Corée (1668) : Un savoir accidentel
Viatica, 2017 Surprisingly, it is thanks to a shipwreck that new knowledge about Korea, a country closed to Europeans, was constituted. Indeed, Hendrik Hamel, who ran aground on the coast of Cheju in 1653, where he remained a prisoner for thirteen years, wrote on the ...
Alain Génétiot
doaj +1 more source