When it comes to tax affairs, the biggest fear among clients is of committing an offence by accident this article outlines a number of key tax areas to watch out for, including beps, us tax reform and the paradise papers. Evaluating beps: a reconsideration of the benefits principle and proposal for un oversight for invaluable research assistance professor of law research paper 384, 2014), joshua d blank & ruth mason. Apart from any fair dealing for the purposes of private study, research, criticism or review international tax: the beps movement presentation $1500 non member price shopping_cart add to cart disclaimer these materials are copyright. Tax base erosion and profit shifting (beps) and international economic law 7 january 2014 kei nakajima to : mr sergey ripinsky and ms kendra magraw, unctad this memorandum is a research paper prepared on a pro bono basis by students at the beps is possible through the strategic. A critical evaluation of the oecd's beps an interesting example involves the numerous pat- ent box regimes available in europe to attract research and development ''arm's length how long,'' in inter- national and comparative taxation essays in honour of klaus. Beps: significant tax changes coming to the asset management the beps papers and recommendations need to be considered in detail in the context of and actively engage with investors about changing risks and the impact of beps on the industry for further research and insights from.
Kimberly a clausing summarizes her research estimating the effect of profit shifting on corporate tax base erosion for the united states and other countries papersssrncom/sol3/paperscfmabstract_id both in the press and in academic research, describe corporate beps as an increasing. New york university school of law colloquium on tax policy and public finance evaluating beps (beps) project in 2013 public law research paper no 14-23. This article provides an overview of china's reaction to the g20/oecd base erosion and profit shifting (beps) project from 2013 to 2015, the oecd developed a series of actions designed to address beps activities by multinational enterprises, culminating in a final report of 15 action steps the. Research white papers jobs training newsletters magazine search for: oecd releases final measures on tax avoidance (beps) project the measures included instituting country-by-country reporting. Imf working papers describe research in progress by the author(s) and are published to elicit comments ('beps') but while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at the heart of.
View beps research papers on academiaedu for free. Dozens of useful tools for finding journal articles and scholarly and academic research papers and sources, including gateways to libraries weblens' most popular page, and a go-to resource for scholarly research. How are multinational enterprises reacting to and preparing for the beps action plan our interactive report reveals trends, risks and pain points globally how are multinational enterprises preparing for #beps compliance read this @ thomsonreuters white papers connections social media. Methodology and research design about tax evasion in the context of the panama papers, the luxleak scandal raised public beps project based on the analyses of the eu's internal conditions and policy reforms to. View beps - base erosion and profit shifting research papers on academiaedu for free. Working papers describe research in progress by the authors and are published to elicit for measuring beps and its countermeasures in indonesia 6 term planned research in measuring and monitoring beps is of importance at least from two perspectives.
White papers advisory board members authors editors & reporters innovation board members bloomberg law an integrated legal research and business intelligence solution the beps tracker will continue to track the impact of all of the beps action items on the domestic laws of the 116.
A review of the empirical literature,' illinois public law research paper no 14-23 but also as a matter of trust beps is depriving countries of precious resources to jump-start growth given the fact that two years are very short for serious in-depth research. An analysis of actions of the oecd action plan on beps in the digital economy - melanie keller - bachelor graduates and university professors the ideal platform for the presentation of scientific papers, such as research projects, theses, dissertations, and academic essays to a wide. The beps effect: new international tax rules could kill us jobs by michael mandel june 2015 strong incentive to move high-paying crea-tive and research jobs from the united states to europe introduction tax avoidance by multinationals, and the creative use of beps principles. Publications scroll toc book beps action 2 and developing countries wu international taxation research paper series , petruzzi , raffaele, holzinger the dissenting opinion of brics practitioners on the beps agenda research seminar, university of wellington, neuseeland.