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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

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

A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries

Starkov, Vladimir; Jin, Alexis - 2024

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...

Persistent link: https://www.econbiz.de/10014575579

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 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

Politische Partizipation als Verbandsarbeit : der Bund der Steuerzahler zwischen Mitgliederinteressen und Gemeinwohl

Schöbel, Enrico (contributor) - 2005

Persistent link: https://www.econbiz.de/10003213924

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

A game-theoretic analysis of international tax compliance

Pieretti, Patrice; Pulina, Giuseppe - In: Economic modelling 134 (2024), pp. 1-9

Persistent link: https://www.econbiz.de/10014548473

The crossroads verus the seesaw : getting a 'fix' on recent international tax policy developments

Shaviro, Daniel N. - 2015

Persistent link: https://www.econbiz.de/10011387983

BEPS Action 6 – Policy Proposals

Chand, Vikram - 2017

In October 2015, the OECD released its final deliverable on Action 6 that is dedicated to prevent the granting of treaty benefits in inappropriate circumstances. In order to determine the most appropriate manner to prevent the granting of treaty benefits, the final deliverable differentiates...

Persistent link: https://www.econbiz.de/10012942664