political momentum that has been created by the BEPS campaign. The proposed strategy aims to adjust the current methods and …

) whether the BEPS Project might actually foster some sort of “International Tax Imperialism.” This term being understood to …

Economic Co-operation and Development (OECD)'s Base Erosion and Profit Shifting (BEPS) on Action 6 (Prevent treaty abuse … treaties, lessons drawn from BEPs Action 6, What a Permanent Establishment (PE) means, The existing avoidance strategies of a … PE, lessons drawn from BEPS Action 7, should Uganda sign or not sign the Multilateral Instruments (mli). The OECD …

In October 2015, the OECD/G20 presented their final report on the Base Erosion and Profit Shifting (BEPS) Project. This … and equity financing. The BEPS Project is no exception, despite acknowledging that the “mobility and fungibility of money … at targeting BEPS than rules which mitigate the “symptom” (such as thin capitalisation rules or the OECD's fixed ratio …

This paper investigates the equity market reactions to the publication of the OECD BEPS Action Plan. We examine … during the developmental phase of the OECD BEPS Action Plan. Overall, we find a negative market reaction of multinational … the OECD BEPS Action Plan. The conclusion of the Multilateral Instrument (MLI) results in the most negative cumulative …