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Persistent link: https://www.econbiz.de/10013170927

Taxation and investment flows : an exchange of experiences between the OECD and the dynamic Asian economies

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Transfer pricing guidelines for multinational enterprises and tax administrations

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Base Erosion and Profit Shifting ("BEPS") : eine steuerpolitische Bewertung

Haas, Wolfgang - In: Festschrift für Wilhelm Haarmann, (pp. 563-587). 2015

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Die Besteuerung der digitalen Wirtschaft : BEPS

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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

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 Organisation for Economic Co-operation and Development...

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