This article critically analyses the scope of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative and further raises some questions concerning the role played by certain long-standing paradigms underlying corporate income taxation in the BEPS phenomenon
Nations across the world are currently engaged in a coordinated international effort, ostensibly to ...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as «base ...
textabstractThe global financial crisis of 2008 and the following public uproar over offshore tax ev...
This article critically analyses the scope of the OECD/G20 Base Erosion and Profit Shifting (BEPS) i...
This article looks at the recent actions taken by the Organisation for Economic Co-operation and Dev...
The G20/OECD Base Erosion and Profit Shifting (BEPS) Project aimed at revising existing tax rules to...
In 2015, the G20/OECD delivered its long awaited final reports relating to the Base Erosion and Prof...
This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the...
Given the dynamics of economic and financial globalization, national tax authorities often do not ha...
According to the OECD, "base erosion constitutes a serious risk to tax revenues, tax sovereignty and...
World events in the first decade of this century led many to question the state of the international...
Unprecedented attention to aggressive international tax planning has shaken the earth under the most...
Article 1(2) has been proposed in the final report on G20/OECD's Base Erosion and Profit Shifting (B...
Unprecedented attention to aggressive international tax planning has shaken the earth under the most...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as ‘base ...
Nations across the world are currently engaged in a coordinated international effort, ostensibly to ...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as «base ...
textabstractThe global financial crisis of 2008 and the following public uproar over offshore tax ev...
This article critically analyses the scope of the OECD/G20 Base Erosion and Profit Shifting (BEPS) i...
This article looks at the recent actions taken by the Organisation for Economic Co-operation and Dev...
The G20/OECD Base Erosion and Profit Shifting (BEPS) Project aimed at revising existing tax rules to...
In 2015, the G20/OECD delivered its long awaited final reports relating to the Base Erosion and Prof...
This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the...
Given the dynamics of economic and financial globalization, national tax authorities often do not ha...
According to the OECD, "base erosion constitutes a serious risk to tax revenues, tax sovereignty and...
World events in the first decade of this century led many to question the state of the international...
Unprecedented attention to aggressive international tax planning has shaken the earth under the most...
Article 1(2) has been proposed in the final report on G20/OECD's Base Erosion and Profit Shifting (B...
Unprecedented attention to aggressive international tax planning has shaken the earth under the most...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as ‘base ...
Nations across the world are currently engaged in a coordinated international effort, ostensibly to ...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as «base ...
textabstractThe global financial crisis of 2008 and the following public uproar over offshore tax ev...
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