The current rules on international tax do not function properly due to the gaps which allow for tax manipulation. Whereas most tax agreements largely contribute to the prevention of double taxation, they do not effectively approach double non-taxation matters arising from tax competition based on the agreements’ bilateral nature. In order to tackle this issue, the Base Erosion and Profit Shifting project was introduced. Developed under the Organization for Economic Co-Operation and Development framework, the Base Erosion and Profit Shifting project deals with tax avoidance practices that use mismatches and gaps in tax rules. Nevertheless, the success of this new soft law initiative requires a forum that can promote and enforce its recommend...
Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advan...
Over the past two and a half years, the international tax community has focused on the Base Erosion ...
In an increasingly global economy, base erosion and profit shifting (BEPS) has allowed multinational...
The rise and development of “Base Erosion and Profit Shifting” project by the Organization for Econo...
International tax avoidance by multinational corporations is now frontpage news. At its core, the is...
PhDThis thesis explores the ill-defined and oft-underestimated relationship between the World Trade ...
World events in the first decade of this century led many to question the state of the international...
Action 15 of the OECD/G-20 Base Erosion and Profit Shifting (BEPS) project is to "develop a multilat...
Multinational companies transfer profits to countries with low tax rates via tax planning. In respon...
International tax avoidance by multinational corporations is now front-page news. In a time of publi...
Nations across the world are currently engaged in a coordinated international effort, ostensibly to ...
A recent WTO case held the U.S.\u27 export tax subsidies illegal. Despite strong political resistanc...
Globalization and digitalization lead to flaws and asymmetries in tax rules which were used by multi...
The need for, and feasibility of, creating a World Tax Organisation (WTO) in the area of taxation la...
Given the dynamics of economic and financial globalization, national tax authorities often do not ha...
Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advan...
Over the past two and a half years, the international tax community has focused on the Base Erosion ...
In an increasingly global economy, base erosion and profit shifting (BEPS) has allowed multinational...
The rise and development of “Base Erosion and Profit Shifting” project by the Organization for Econo...
International tax avoidance by multinational corporations is now frontpage news. At its core, the is...
PhDThis thesis explores the ill-defined and oft-underestimated relationship between the World Trade ...
World events in the first decade of this century led many to question the state of the international...
Action 15 of the OECD/G-20 Base Erosion and Profit Shifting (BEPS) project is to "develop a multilat...
Multinational companies transfer profits to countries with low tax rates via tax planning. In respon...
International tax avoidance by multinational corporations is now front-page news. In a time of publi...
Nations across the world are currently engaged in a coordinated international effort, ostensibly to ...
A recent WTO case held the U.S.\u27 export tax subsidies illegal. Despite strong political resistanc...
Globalization and digitalization lead to flaws and asymmetries in tax rules which were used by multi...
The need for, and feasibility of, creating a World Tax Organisation (WTO) in the area of taxation la...
Given the dynamics of economic and financial globalization, national tax authorities often do not ha...
Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advan...
Over the past two and a half years, the international tax community has focused on the Base Erosion ...
In an increasingly global economy, base erosion and profit shifting (BEPS) has allowed multinational...