approche fondée sur deux piliers en matière de taxation de l’économie numérique. Les premières estimations concernant l … devraient revenir principalement aux pays développés. Dans le même temps, les mesures nationales de taxation de l …

through which these countries are losing resources. This research paper analyzes the World Bank's Stolen Asset Recovery (STAR …

1. Introduction -- 2. International Taxation and Transactional Models -- 3. Business Strategy and Transactional Models …Recent developments in the taxation of international enterprises are driven by the Organisation for Economic Co … extent they induce an international tax risk to the enterprise, in order to explore meaningful choices for action. The book …

, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the … approach. Our assessment is based on the two proposals' ability to generate tax revenue and their implications for net … particular, Pillar I Amount A will likely outperform the UN's proposal in terms of its tax revenue potential. …

to measure profit shifting activity. These indicators add to past and ongoing efforts in academic tax research to … empirically identify the scale and tax sensitivity of international profit shifting. In this paper, they discuss whether the …, including tax haven operations. With better access to such high-quality micro-level data, it will be more promising to …