This thesis was shaped from Action 13 of the recent Base Erosion and Profit Shifting (BEPS) project adopted by the Organisation for Economic Co-operation and Development (OECD) and G20 countries to prevent profit shifting by multinational enterprises (MNEs). In response to the BEPS Action 13, New Zealand and Vietnam have recently introduced new transfer pricing rules. As little research has been done to examine the effects of the BEPS Action 13 on the transfer pricing landscape of respective countries, the main objective of this study is to understand how the New Zealand and Vietnamese governments have reacted to and adapted the BEPS Action 13 and what tax consultants and taxpayers in both countries think about the new transfer pricing regu...
Although prior studies have evaluated the Organisation for Economic Co-operation and Development (OE...
A research report submitted to the Faculty of Commerce, Law and Management, University of the Witw...
Globalization and digitalization lead to flaws and asymmetries in tax rules which were used by multi...
This thesis was shaped from Action 13 of the recent Base Erosion and Profit Shifting (BEPS) project ...
This thesis was shaped from Action 13 of the recent Base Erosion and Profit Shifting (BEPS) project ...
The concept of base erosion and profit shifting (BEPS) was first introduced by the Organisation for ...
This paper analyses the characteristics of transfer pricing systems across countries, in order to id...
In an increasingly global economy, base erosion and profit shifting (BEPS) has allowed multinational...
As the number of multinational enterprises increases, the number of transactions between entities be...
The OECD’s Base erosion and Profit Shifting (BEPS) initiative is undergoing what may be the most ch...
International Transfer Pricing (ITP) tax guidelines and regulations have been recentlyintroduced in ...
Against the background of a global focus on base erosion and profit shifting and well-publicised cas...
The topic is “strengthening transfer pricing audit on foreign-directed investment enterprises”. Tran...
As the number of multinational enterprises increases, the number of transactions between entities be...
Transfer pricing has become a very popular term in South Africa over the last few years, even more s...
Although prior studies have evaluated the Organisation for Economic Co-operation and Development (OE...
A research report submitted to the Faculty of Commerce, Law and Management, University of the Witw...
Globalization and digitalization lead to flaws and asymmetries in tax rules which were used by multi...
This thesis was shaped from Action 13 of the recent Base Erosion and Profit Shifting (BEPS) project ...
This thesis was shaped from Action 13 of the recent Base Erosion and Profit Shifting (BEPS) project ...
The concept of base erosion and profit shifting (BEPS) was first introduced by the Organisation for ...
This paper analyses the characteristics of transfer pricing systems across countries, in order to id...
In an increasingly global economy, base erosion and profit shifting (BEPS) has allowed multinational...
As the number of multinational enterprises increases, the number of transactions between entities be...
The OECD’s Base erosion and Profit Shifting (BEPS) initiative is undergoing what may be the most ch...
International Transfer Pricing (ITP) tax guidelines and regulations have been recentlyintroduced in ...
Against the background of a global focus on base erosion and profit shifting and well-publicised cas...
The topic is “strengthening transfer pricing audit on foreign-directed investment enterprises”. Tran...
As the number of multinational enterprises increases, the number of transactions between entities be...
Transfer pricing has become a very popular term in South Africa over the last few years, even more s...
Although prior studies have evaluated the Organisation for Economic Co-operation and Development (OE...
A research report submitted to the Faculty of Commerce, Law and Management, University of the Witw...
Globalization and digitalization lead to flaws and asymmetries in tax rules which were used by multi...