transfer pricing; developing countries; OECD; transactional net margin method (TNMM); base erosion and profit shifting (BEPS).Developing countries tend to rely more heavily than wealthier countries on corporate tax revenue from multinational companies operating in their jurisdiction. Therefore, the practice that the Organisation for Economic Cooperation and Development (OECD) has labelled ‘base erosion and profit shifting’ (BEPS) – the diversion of taxable income by multinational groups from countries where they conduct business to other, zero- and low-tax countries – poses an especially challenging problem for developing countries. Some of developing countries’ vulnerability to BEPS stems from the manner in which the Transactional Net Mar...
This paper considers what Africa’s response should be to the OECD’s base erosion and profit shifting...
The OECD Base Erosion and Profit Shifting Project is now under way, its mission being to suggest way...
The aim of this article is to assess the regulatory framework of Base Erosion Profit Shifting Projec...
This paper considers whether the ‘Amount B’ proposal currently being negotiated in the Inclusive Fra...
transfer pricing; formulary apportionment; base erosion and profit shifting (BEPS); OECD; IMF.The au...
base erosion; profit shifting; tax competition; transfer pricing; unitary taxation; formulary apport...
In an increasingly global economy, base erosion and profit shifting (BEPS) has allowed multinational...
developing country taxation; base erosion and profit shifting; corporate taxation.This paper explore...
A version of this paper has previously been published by Bloomberg BNA, Inc., which reserves all rig...
Multinational companies transfer profits to countries with low tax rates via tax planning. In respon...
The arm’s-length principle (ALP), the transactions taken place between unrelated parties acting at a...
Taxes are a basis of national states, but they have been internationally coordinated since the emerg...
In the permanent race for profitability, Multinational Enterprises (MNEs) seek to reduce their produ...
The subject of shifting of income by various MNCs or ‘Base Erosion and Profit Sharing’ (BEPS) motiva...
The aim of this article is to examine the differences in perception of ‘fairness’ between developing...
This paper considers what Africa’s response should be to the OECD’s base erosion and profit shifting...
The OECD Base Erosion and Profit Shifting Project is now under way, its mission being to suggest way...
The aim of this article is to assess the regulatory framework of Base Erosion Profit Shifting Projec...
This paper considers whether the ‘Amount B’ proposal currently being negotiated in the Inclusive Fra...
transfer pricing; formulary apportionment; base erosion and profit shifting (BEPS); OECD; IMF.The au...
base erosion; profit shifting; tax competition; transfer pricing; unitary taxation; formulary apport...
In an increasingly global economy, base erosion and profit shifting (BEPS) has allowed multinational...
developing country taxation; base erosion and profit shifting; corporate taxation.This paper explore...
A version of this paper has previously been published by Bloomberg BNA, Inc., which reserves all rig...
Multinational companies transfer profits to countries with low tax rates via tax planning. In respon...
The arm’s-length principle (ALP), the transactions taken place between unrelated parties acting at a...
Taxes are a basis of national states, but they have been internationally coordinated since the emerg...
In the permanent race for profitability, Multinational Enterprises (MNEs) seek to reduce their produ...
The subject of shifting of income by various MNCs or ‘Base Erosion and Profit Sharing’ (BEPS) motiva...
The aim of this article is to examine the differences in perception of ‘fairness’ between developing...
This paper considers what Africa’s response should be to the OECD’s base erosion and profit shifting...
The OECD Base Erosion and Profit Shifting Project is now under way, its mission being to suggest way...
The aim of this article is to assess the regulatory framework of Base Erosion Profit Shifting Projec...