This paper focuses on commenting on two separate aspects: (i) whether the current international tax environment that is …) whether the BEPS Project might actually foster some sort of “International Tax Imperialism.” This term being understood to … mean the exportation of developed countries tax patterns to developing economies in way that favor the former …

taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …

This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international … organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the … adapt their business structures and plans according to new tax regulations, which will also lower their profit levels due to …

its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global …

effective tax rates than domestic firms. We confirm this result using a state-of-the-art propensity score matching approach …

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our …

The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The … tax. The Pillar One solution, known as Amount A, will be codified into a Multilateral Convention (MLC) and is expected to … require them to give up the right of unilateral tax measures on all out-of-scope companies, meaning they will only be able to …