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Tax Base Erosion and Profit Shifting in Africa – Part 1 : Africa's Response to the OECD BEPS Action Plan
Oguttu, AW - 2018
This paper considers what Africa's response should be to the OECD's base erosion and profit shifting (BEPS) project …. The paper acknowledges that BEPS concerns for developing countries (such as those in Africa) may not necessarily be the … systems, the importance of corporate taxes in Africa, and the factors that exacerbate BEPS in Africa. The paper also …
Persistent link: https://www.econbiz.de/10012928018
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Market reactions of multinationals to the OECD BEPS Action Plan
Petutschnig, Matthias; Resenig, Kristin - 2021
This paper investigates the equity market reactions to the publication of the OECD BEPS Action Plan. We examine abnormal stock returns for firms incorporated and traded on the stock market in 36 OECD member states for various event dates during the developmental phase of the OECD BEPS Action...
Persistent link: https://www.econbiz.de/10012603921
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EME vulnerabilities take centre stage
In: BIS quarterly review : international banking and … (2015), pp. 1-15
Persistent link: https://www.econbiz.de/10011341858
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Staged Privatization : An Efficient Approach
Jiang, Kun - 2009
This paper provides a theory on staged or step-by-step privatization. We show that such an approach can be efficient, in the sense that it can successfully transform a state-owned enterprise into an efficient market-based firm by the time when the reform is complete. It may explain the...
Persistent link: https://www.econbiz.de/10013155997
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OECD’S Action Plan on Tax Base Erosion and Profit Shifting (BEPS); Emphasis on Treaty Abuse and Avoidance of Permanent Establishments and Multilateral Instruments for the Cases Stu...
Agnes, Busingye - 2019
In this article, the author deals with the question; What should be Uganda's response following the Organisation for Economic Co-operation and Development (OECD)'s Base Erosion and Profit Shifting (BEPS) on Action 6 (Prevent treaty abuse), Action 7 (Prevent artificial avoidance) of the Permanent...
Persistent link: https://www.econbiz.de/10012870924
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Evaluating BEPS
Avi-Yonah, Reuven S. - 2017
Following the financial crisis and ensuing austerity, politicians discovered the problem of tax avoidance. In response, the OECD and G20 launched the Base Erosion and Profit Shifting (BEPS) project in 2013, and this has in October, 2015 culminated with the release of a series of action steps...
Persistent link: https://www.econbiz.de/10012970286
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Information Stages in Efficient Markets
AitSahlia, Farid - 2016
Market efficiency, in its strong form, asserts that asset prices fully reflect all available information. The classical event study methodology attempts to make explicit this link by assuming rigid and universal event periods, in addition to many other restrictions. In contrast, our...
Persistent link: https://www.econbiz.de/10013008671
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Macgowan and Innovation in Stage Design
Kurz, Daniel - 2020
In April of 1919, the roar of the guns of the Great War had only been silent for a few months. Between that fateful November of 1918 and April of the next year, the world of international politics, economics, and medicine would be challenged by several factors. The collapse of Germany, the...
Persistent link: https://www.econbiz.de/10012852501
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Stage One of Australia’S Transfer Pricing Changes : Public Submissions (Re)Action
Kraal, Diane - 2014
This paper concerns the 2011 Australian Government's then proposed changes to the transfer pricing rules, referred to as the stage one amendments, and the consultation process to provide interested parties with an opportunity to comment. The paper covers the external submissions received, with a...
Persistent link: https://www.econbiz.de/10013058971
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MySuper : A Stage in an Evolutionary Process
Butt, Adam - 2014
We interview Australian fund executives about how their organisations responded to MySuper, a regulatory framework for default retirement savings funds that providers were required to have in place by the beginning of 2014. In addition to providing an account of the influences on product design...
Persistent link: https://www.econbiz.de/10013040389