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Anti-BEPS measures and their impact on business performance of multinational enterprises

Svažič, Tatjana - In: Naše gospodarstvo : NG 65 (2019) 4, pp. 99-109

organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the …

Persistent link: https://www.econbiz.de/10012171181

What will the OECD BEPS indicators indicate?

Heckemeyer, Jost H.; Nicolay, Katharina; Spengel, Christoph - 2021 - This version: January 2021

As part of its action plan against base erosion and profit shifting (BEPS), the OECD (2015) has proposed six indicators …

Persistent link: https://www.econbiz.de/10012421954

Quantifying the OECD BEPS indicators : an update to BEPS Action 11

Klein, Daniel; Ludwig, Christopher; Nicolay, Katharina; … - 2021

In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify … and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected … shifting. Overall, we conclude that the proposed indicators in the Final Report on BEPS Action 11 provide only limited …

Persistent link: https://www.econbiz.de/10012431825

The OECD's "action plan" to raise taxes on multinational corporations

Hufbauer, Gary Clyde; Jung, Euijin; Moran, Tyler; … - 2015

Persistent link: https://www.econbiz.de/10011529006

National measures on taxing the digital economy

Grondona, Veronica; Chowdhary, Abdul Muheet; Uribe, Daniel - 2020

Persistent link: https://www.econbiz.de/10012433970

Tax policy and the COVID-19 crisis

Collier, Richard S.; Pirlot, Alice; Vella, John - 2020

Persistent link: https://www.econbiz.de/10013347975

Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South

Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022

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 jurisdictions, which are largely expected to be...

Persistent link: https://www.econbiz.de/10013337674

Evaluating the impact of Pillars One and Two

Tandon, Suranjali; Rao, Chetan - 2022

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 the revenue gains with alternatives. This...

Persistent link: https://www.econbiz.de/10013393628

Impact of a minimum tax rate under the Pillar Two solution on small island developing states

Sharma, Kuldeep - 2022

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 distinct group of 38 United Nations (UN)...

Persistent link: https://www.econbiz.de/10013393654

The implications of treaty restrictions of taxing rights on services, especially for developing countries

Amaro, Faith; Grondona, Veronica; Picciotto, Sol - 2024

shifting (BEPS) and developed now through the UN. …

Persistent link: https://www.econbiz.de/10015084372