Base Erosion
BASE EROSION AND PROFIT SHIFTING
... addressing base erosion and profit shifting, individual countries are not waiting for consensus to be reached and are acting unilaterally by engaging in range of activities- from the use of aggressive audit ...
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Multinational Tax Base Erosion Problem of the Digital Economy
... tax base eroded profit transfer issues require joint action by many systems, such as transfer pricing, harmful tax, mixed mismatch, the controlled foreign company regime, ...tax base erosion and ...
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Base Erosion and Profit Shifting Case Studies to Examine Conflicting Views on Taxation
... In order to stay in line with international taxation practice, the Ministry of Finance in Taiwan started its action plan on base erosion and profit shift in 2013. Up to the present, a few laws and ...
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Base Erosion and Profit Shifting (BEPS) and the Digital Economy: challenges and issues
... with base erosion and profit shifting (BEPS) but also amongst other aims and objectives to recommend measures whereby regulations can be better enforced as a means of addressing practices associated with ...
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Fixed Establishments in European Value Added Tax: Base Erosion and Profit Shifting’s Side Effects?
... The focus in the reports of the OECD in its Base Erosion and Profit Shifting (BEPS) project is direct taxation. Still, the effects BEPS will have on indirect taxes must not be underestimated. In this ...
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Base Erosion and Profit Shifting: Options, Opportunities and Alternatives
... Mutti and Grubert (2004) argued that despite the fact that countries worldwide use the arms-length standard to set transfer prices, they often enact rules that can lead to different interpretations of what the price or ...
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Value creation frameworks: a host policymakers’ perspective on multinational enterprises and the base erosion phenomenon
... location base erosion phenomenon perspective, the socially- constructed definition of the consolidated group in boundary scope, comprising: the parent home headquarters, local and foreign subsidiaries and ...
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Base Erosion and Profit Shifting in Indonesia
... The number of corporations operating across countries, known as multinational enterprises (MNEs), has increased significantly since the 1980s (Markusen, 2002). The relationship between MNEs and the countries in which ...
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Taking a Byte out of International Tax Evasion: Combating Base Erosion and Profit Shifting
... Clearly, BEPS is a huge issue with a plethora of interlocking factors. Not surprisingly, there are an equally large number of recommendations by industry experts analyzing the plan, regarding how to address its problems, ...
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A study on practice and impact of beps and its actionplan
... The article titled ‘Deliverable Neutralising the Effects of Hybrid Mismatch Arrangements and its compatibility with the non-discrimination provisions in tax treaties and the Treaty’ illustrates Action Plan 2. It proposed ...
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Unitary Taxation: the Tax Base and the Role of Accounting
... Such research should, of course, be practically grounded, and run alongside the reform efforts stimulated by the BEPS project, as well as debates about other alternatives that are also based on the unitary principle ...
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Bank secrecy laws and tax havens:Expanding areas and possible roles for computer forensic accounting
... Faced with the demands, challenges and risks of an ever evolving and complex digital economy, there remains a formidable position – and possibly more formidable one in the years to come, to be assumed by computer ...
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Unitary Taxation: Tax Base and the Role of Accounting
... This calls into question the use of the word ‘consolidated’ in this context. Unitary taxation aims to adopt a different approach from that used under the separate entity principle, to which the OECD is dedicated in its ...
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Country-by-Country Reporting: a New Approach towards Book-Tax Conformity
... Different initiatives like Action 13 of the OECD Action Plan on Base Erosion and Profit Shifting; the EU Directives on Accounting and Transparency; and the EU C[r] ...
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The Reflection on the Magnitude and Disasters of BEPS Schemes
... The Definition of BEPS BEPS is the abbreviation of “Base Erosion and Profit Shifting”, which refers to the complicated set of aggressive tax planning schemes committed by the multination[r] ...
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Modeling the influence of mussels and oysters on hydrodynamics and sediment transport
... as agglomerated particles. These particles deposit in the mussel bed, and the mussels climb upwards and cover this sediment. Especially, young mussels are highly mobile and they can protect large quantities of sediment. ...
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Erosion and sediment budget of the 2008 Wenchuan earthquake: A case study on Mianyuan River basin
... There are many large rivers in Wenchuan Earthquake area. The secondary mountain disaster is current distri- bution along the river systems, and most of them are along Minjiang River or nearly perpendicular to Shiting- ...
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Numerical Study of Sand Ingestion Through a Ventilating System
... and erosion based on the simulations carried out for different initial rotor blade positions, the mass erosion and overall rate of erosion corresponding to the rotor blade, hub and shroud, in ...
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A Novel Classification of Brain Invasion in Malignant Ethmoidal Tumors and Management Proposal
... DOI: 10.4236/ijohns.2019.85017 154 Int. J. Otolaryngology and Head & Neck Surgery Figure 2. Preoperative studies, surgical images and postoperative studies of patients with different grade of brain invasion. (A)-(E): ...
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Pathways to Equity: An Auto-Ethnographic and Narrative Study of Teacher Educator and Preservice Teachers in a One-Credit Course and Community-Based Field Experience
... A large number of studies on the failures of embankments by overtopping have been conducted; however, in recent years studies on the failure by piping are limited. Sufficient reliable documentation on climate reservoir, ...
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