Výsledky vyhledávání - "Kadet, Jeffery"

A Practical Proposal to end Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals

Autor: Cobham, Alex, Faccio, Tommaso, Garcia-Bernardo, Javier, Janský, Petr, Kadet, Jeffery, Picciotto, Sol, Leerstoel Oberski, Methodology and statistics for the behavioural and social sciences

Publikováno v: Global Policy, 13(1), 18. John Wiley and Sons Ltd

An initiative is needed to break the logjam in the international negotiations to reform taxation of multinational enterprises (MNEs). The explosion of profit shifting observed since the 1990s has resulted in hundreds of billions of dollars of tax rev

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::729adec54f2949dcaa332d96e345a4c6
https://doi.org/10.1111/1758-5899.13029

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Profit-split method: time for countries to apply a standardized approach

Autor: Kadet, Jeffery M., Faccio, Tommaso, Piccicotto, Sol

With the OECD issuance in June 2018 of its final guidance on the profit split method, individual countries must determine how they might consider and apply the profit split method (PSM) going forward. The OECD guidance issued reflects a consensus vie

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=core_ac_uk__::ba21360474e1ae64954775bf8cf8720e