, and the interaction with banks’ risk management, supervisory tools and statistical requirements. It also examines how the … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …

Following the adoption by the Basel Committee of new capital rules for banks, a process is now taking place in the EU …

efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and … commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action …

efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and … commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action …

Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base: empirical … taxation on hedging transactions, this report illustrates the features of ATP schemes based on after-tax hedging, summarises …

In Table III data is shown by the effective tax rate of the MNE group and by tax jurisdiction. The effective tax rate … of an MNE Group is computed by summing Income Tax Accrued – Current Year across all subgroups reported on a CbCR. Then … group-level profit (loss) is computed in a similar fashion. The MNE group tax rate is calculated by dividing the computed …

In Table IV data is shown by the effective tax rate of the MNE sub-group and by tax jurisdiction. The effective tax … rate of an MNE sub-group is computed by dividing the sub-group income tax accrued by the sub-group-profit (loss). …