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Fitness landscape and tax planning : NK model for fiscal federalism

Faggini, Marisa; Parziale, Anna - In: International journal of economics and finance 9 (2017) 7, pp. 14-31

Persistent link: https://www.econbiz.de/10011712296

Blueprints for a new PE nexus to tax business income in the era of the digital economy

Hongler, Peter; Pistone, Pasquale - 2015

light of a new dimension for the benefit theory.Our work directly relates to Action 1 of the OECD/G20 BEPS Project. However …, the development of a new PE nexus is in fact not an instrument to counter BEPS, but reflects a structural revision of the …

Persistent link: https://www.econbiz.de/10011334067

National digital taxes : lessons from Europe

Geringer, Stefanie - In: South African journal of accounting research 35 (2021) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10012384048

Classification of transfer pricing systems across countries

Rathke, Alex Augusto Timm; Rezende, Amaury J.; Watrin, … - In: International economics : a journal published by CEPII … 164 (2020), pp. 151-167

Persistent link: https://www.econbiz.de/10014515241

The BEPS Project : achievements and remaining challenges

Laudage, Sabine - German Institute of Development and Sustainability - 2023

world in which the BEPS Project did not take place, we can only assume that tax avoidance would have increased even more in …The Base Erosion and Profit Shifting (BEPS) Project of the Organisation for Economic Co-operation and Development (OECD … infrastructure for their populations. This policy brief evaluates the achievements and remaining challenges of the BEPS Project to …

Persistent link: https://www.econbiz.de/10014474635