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An analysis of the applicability of OECD Model Tax Convention to non-OECD member countries : the South African case
Steenkamp, Lee-Ann - In: Journal of economic and financial sciences 10 (2017) 1, pp. 83-93
Persistent link: https://www.econbiz.de/10011780618
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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
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Quantifying the OECD BEPS indicators : an update to BEPS Action 11
Klein, Daniel; Ludwig, Christopher A.; 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
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Action 7 of the BEPS action plan and the permanent establishment status of non-resident online retailers in South Africa
Spies, Stephan; Van Heerden, Linda - In: South African journal of accounting research 32 (2018) 2/3, pp. 225-245
Persistent link: https://www.econbiz.de/10012051239
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MFN dilemma in India's DTAAs post concentrix ruling : a ticking time bomb
Rawat, Mukesh; Sharma, Saurabh - 2023
Persistent link: https://www.econbiz.de/10014430748
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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
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Inclusive fiscal reform : ensuring fairness and transparency in the international tax system
Bradbury, David; O'Reilly, Pierce - In: International tax and public finance 25 (2018) 6, pp. 1434-1448
Persistent link: https://www.econbiz.de/10012033575
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A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes
Starkov, Vladimir; Jin, Alexis - 2022
In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...
Persistent link: https://www.econbiz.de/10013257990
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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
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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