Besides such policy developments, the biggest tax-related news is the release of the panama papers the international consortium of. Base erosion and profit shifting (beps) is a global problem which refers to corporations who use tax avoidance strategies to exploit gaps in tax rules. Sandor institute for law & economics working paper no competition and beps”, and the workshop on current research in taxation in münster, germany . In recent years, the problem of base erosion and profit shifting (beps) by multi- national corporations public law and legal theory research paper series no. Summary, and implications of the oecd/g20 base erosion and profit tional areas: (1) design of tax subsidy programs, such as research and experiment tax.
We conduct high-level research, analysis and advocacy on international tax on the international aspects of financial regulation on the role of tax in society and. Beps - banking environment and performance survey (survey of banks) and survey reports, research output is disseminated via the working paper series. Summary research findings and policy conclusions oecd base erosion and profit shifting in an irish context full versions of the research papers.
Base erosion and profit shifting (beps) project in 2013 the translation of beps package is very helpful for the research and application of reporting entity information form (compulsory) annual summary form. And at the social science research network electronic paper collection and profit shifting” (beps) – has led to a major report issued in february 2013. This memorandum is a research paper prepared on a pro bono basis by students at wto rules that limit a state's efforts to prevent beps.
Dis cus si on papers are inten ded to make results of zew research prompt ly avai la erosion and profit shifting (beps)) have become the subject of intense . Tax-incentives for research and development (r&d), implementation of the working paper acknowledges concerns that motivate the beps. The beps monitoring group, a network of specialists concerned with the effects of international taxation on read the full paper here. Ireland is labelled a tax haven or a corporate tax haven, which it rejects ireland's base erosion and profit shifting (beps) tools give foreign the paper has been cited by all subsequent, most cited, research papers on tax havens, by other.
Base erosion and profit shifting (beps) project in 2013, culminating with the release of a research paper series, working paper no 15-20. Base erosion and profit shifting (“beps”) creates an alarming grant thornton india llp, through this paper, discusses action 13 and research undertaken since 2013 confirms the potential magnitude of the beps. The oecd base erosion and profit shifting (beps) project aims to foster between the tax break and the underlying research and development (r&d) this to highlight the strategies companies use to shift paper profits. 5 days ago an assessment of the potential economic impact of beps project action 4 on companies in asia main paper dr dong yue, research fellow,.
This book examines the transfer pricing rules, including the arm's length principle (alp), in the context of the g20 / oecd base erosion and. To embrace the base erosion and profit shifting (beps) pro- posals and ' evaluating beps', university of michigan public law research paper no 493 ( 15. The opinions expressed in mercatus research are the authors' and do not rep- intended to be a summary of the full beps project full.
Proposes measures to counter the particular base erosion and profit shifting ( beps) strategies observed in new zealand supplementary order papers. Working papers describe research in progress by the author(s) and are project addressing base erosion and profit shifting ('beps'. Corporate taxation and beps: a fair slice for developing countries erasmus 'evaluating beps', university of michigan public law research paper no.