Výsledky vyhledávání - "base erosion and profit shifting (BEPS)"

Elektronická kniha

Auswirkungen des BEPS-Projekts der OECD auf die Steuerordnung der Schweiz: Umsetzung des Aktionspunkts 5

Autor: Uehlinger, Olga

The OECD initiated the BEPS project to combat what it considers harmful tax avoidance practices by multinational corporations like Amazon or Google. According to the OECD, this effort was made to build a more transparent and fair international tax la

Externí odkaz: https://library.oapen.org/handle/20.500.12657/94574

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Akademický článek

PERMANENT ESTABLISHMENT. THE CRISIS OF THE ARTICLE 5 OECD MC IN THE DIGITAL ECONOMY

Autor: Montserrat Hermosín Álvarez

Publikováno v: Crónica Tributaria, Vol 180, Iss 3, Pp 97-131 (2021)

The rise of the digital economy, breaking with business models that require a physical presence to develop their activities, has dislodged the traditional concept of permanent establishment set out in Article 5 OECD MC. In the light of the precept’

Externí odkaz: https://doaj.org/article/f9e925aaaf0a47a6a2bc7bb08162bd50

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Akademický článek

The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project

Autor: Lijun Zhao, Angelina Karaivanova, Pengfei Zhang

Publikováno v: World, Vol 2, Iss 2, Pp 267-294 (2021)

The current rules on international tax do not function properly due to the gaps which allow for tax manipulation. Whereas most tax agreements largely contribute to the prevention of double taxation, they do not effectively approach double non-taxatio

Externí odkaz: https://doaj.org/article/9255818d45134a1785b2d0f520e37d79

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Akademický článek

Profit shifting in Brazil and the impact of tax havens

Autor: Alex A. T. Rathke

Publikováno v: Revista Contabilidade & Finanças, Vol 32, Iss 85, Pp 95-108 (2020)

ABSTRACT We investigate tax-induced profit shifting in Brazil and the impact of tax havens on the shifting behavior of firms. Profit shifting research in Brazil is virtually non-existent, although the shifting incentives in Brazil are prominent. Our

Externí odkaz: https://doaj.org/article/ff4eefcec824425eb2831f9caa3571e9

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