Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Base Erosion and Profit Shifting Project (BEPS)"'
Autor:
Starkov, Vladimir, Jin, Alexis
In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to privat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::85687bfa5a5d262e1edd63a227bf38a3
https://hdl.handle.net/10419/270381
https://hdl.handle.net/10419/270381
The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market juris
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::963910e69a8e1bc37090e0de4342bc39
https://hdl.handle.net/10419/270386
https://hdl.handle.net/10419/270386
Autor:
Sharma, Kuldeep
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::68bb12fd2713192a0100eed0c0624209
https://hdl.handle.net/10419/270391
https://hdl.handle.net/10419/270391
Autor:
Starkov, Vladimir, Jin, Alexis
In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to privat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::8efcbb525b3bdd7641cbad7f2825defb
https://hdl.handle.net/10419/270389
https://hdl.handle.net/10419/270389
Autor:
Tandon, Suranjali, Rao, Chetan
The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::718342e3d9cb91224d2f55c79c1a44c6
https://hdl.handle.net/10419/270392
https://hdl.handle.net/10419/270392
Le Cadre inclusif sur le BEPS de l’Organisation de coopération et de développement économiques (OCDE) envisage une approche fondée sur deux piliers en matière de taxation de l’économie numérique. Les premières estimations concernant l’i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::8c596145e3bf5d40713a8ce4004aec83
https://hdl.handle.net/10419/232234
https://hdl.handle.net/10419/232234
The Organisation for Economic Co-operation and Development (OECD)’s Inclusive Framework is considering a two-pillar approach on taxing the digital economy. Preliminary estimates about the impact of its recommendations show a modest increase in corp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::7349d3f73a9420afddd0f60c715d34ba
https://hdl.handle.net/10419/232232
https://hdl.handle.net/10419/232232
El Marco Inclusivo de la Organización de Cooperación y Desarrollo Económicos (OCDE) está considerando un enfoque de dos pilares en relación con el cobro de impuestos sobre la economía digital. Las estimaciones preliminares acerca de la repercus
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::e6e91ff88e6b0138b40abf5eb0c7693e
https://hdl.handle.net/10419/232233
https://hdl.handle.net/10419/232233