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Residual profit allocation by income : a paper of the Oxford International Tax Group chaired by Michael P. Devereux
Devereux, Michael P.; Auerbach, Alan J.; Oosterhuis, Paul; … - 2019
Persistent link: https://www.econbiz.de/10013347701
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Exploring the characteristics of transfer pricing systems across countries
Rathke, Alex Augusto Timm; Rezende, Amaury José - 2016
This paper analyses the characteristics of transfer pricing systems across countries, in order to identify the grouping structures intrinsically related with rules' similarities, and to explore the key characteristics revealed by each group. Applying hierarchical agglomerative technique for...
Persistent link: https://www.econbiz.de/10011452240
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Arm's length principle vs. formulary apportionment in beps action 13 : stakeholders' perspectives
Akhand, Zakir; Mawani, Amin - In: Accounting in Europe 20 (2023) 2, pp. 225-243
Persistent link: https://www.econbiz.de/10014320095
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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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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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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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An examination of base erosion and profit shifting practices of multinational enterprises
Kaur, Gurjot; Kar, Rabi Narayan - In: Focus : journal of international business 8 (2021) 1, pp. 151-169
Persistent link: https://www.econbiz.de/10012872412
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Anti profit-shifting rules and foreign direct investment
Büttner, Thiess; Overesch, Michael; Wamser, Georg - In: International tax and public finance 25 (2018) 3, pp. 553-580
Persistent link: https://www.econbiz.de/10012033103
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Profit shifting and the effect of stricter transfer pricing regulation on tax revenue
Bakke, Julia Tropina; Hopland, Arnt Ove; Møen, Jarle - 2019
Persistent link: https://www.econbiz.de/10012178887