Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 48 for “"BEPS"”.
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La Acción 6 de BEPS en el Contexto Argentino
… recomendaciones propuestas en la sexta acción de BEPS, denominada en español Impedir la Utilización Abusiva de Convenios Fiscales, por parte de la República Argentina. En concreto, se pretende examinar: cuál es el estado de situación de nuestro país con relación a la problemática introducida por …
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Essays on Tax Information Exchange in a Post-BEPS World
The thesis investigates information exchange for tax matters. It covers both reporting of taxpayers to tax authorities and communication between tax administrations on taxpayers’ activity. The motivation for the research is recent global cooperation on counteraction to profit shifting and base …
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Siezing the BEPS: an assessment of the efficacy of South Africa’s thin capitalisation regime in combating base erosion and profit shifting (BEPS) through excessive interest deductions
… dealing with Base Erosion and Profit Shifting (BEPS) through excessive interest deductions by multinational enterprises (MNEs). Given the impact of globalisation in interconnecting economic activities across multiple countries, BEPS presents a major policy concern both internationally and …
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A critical analysis of whether BEPS Action 1 resolves issues of source taxation
… Base Erosion and Profit Shifting project (BEPS) is looking at restoring confidence in the international tax system by taxing profits where value is created. Value creation will therefore be an essential part of the BEPS initiative.3 There are different views regarding the changes to be …
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Abuse of Law and Beneficial Ownership as EU Anti-Avoidance Measures in the Post-BEPS World
Tiivistelmä Tutkielman inspiraationa ovat toimineet Tanskan tapaukset (N Luxembourg 1 and others (C 115/16, C-118/16, C‑119/16 and C-299/16) and T Danmark, C 116/16 and Y Denmark Aps) joissa Euroopan Unionin tuomioistuin antoi ratkaisunsa helmikuussa 2019. Tapaukset koskivat voitonsiirtoa EU:sta, …
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Misnotkunarvarnir í alþjóðlegum skattarétti: Samanburður á PPT-reglu OECD, 57. gr. tsl. og BEPS aðgerðaráætlun 6
… 57. gr. tekjuskattslaga nr. 90/2003 og viðmiða BEPS aðgerðaráætlunnar 6 um misnotkun tvísköttunarsamninga. Rannsóknarspurningin er hvort og að hvaða marki þessi úrræði veiti heildstæða og skilvirka vernd gegn misnotkun tvísköttunarsamninga í ljósi aukinnar alþjóðlegrar samhæfingar. Fræðilegur …
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BEPS action 14 – the effectiveness of the dispute resolution proposals, with specific reference to South Africa
… Action 14 of the Base Erosion Profit Shifting (BEPS) Project. The BEPS Project' was introduced in 2013 by the OECD working together with the G20 and other states to reform the international tax framework. The reform was necessary to deal with the challenges posed by globalisation. The existing …
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Hvernig hafa ríki útfært CFC reglur í ljósi BEPS aðgerðaráætlunar OECD? Samanburður á löggjöf Íslands og Bandaríkjanna
… CFC reglur eins og þær eru settar fram í BEPS aðgerðaráætluninni. BEPS stendur fyrir Base Erosion and Profit Shifting sem hefur á íslensku verið þýtt sem rýrnun skattstofna og tilfærsla hagnaðar. Þar sem aðgerðaráætlunin hefur einungis að geyma leiðbeiningar um hvernig æskilegt væri að …
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A principled evaluation of the effectiveness of selected aspects of the OECD's BEPS proposals to prevent "tax treaty abuse"
The BEPS Action 6 Report identified "tax treaty abuse", and in particular "treaty shopping", as one of the most important sources of BEPS. As such, the objective and purpose of the Action 6 Report is intended to address "the granting of tax treaty benefits in inappropriate circumstances" to prevent …
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The possibility of base erosion and profit shifting through special economic zones: A critique of the South African and Kenyan SEZ regimes based on BEPS action 5
The OECD/G20's Base Erosion and Profit Shifting (BEPS) Project has been described as the most significant international tax initiative post the 2008/2009 global economic crisis. BEPS speaks to companies engaging in aggressive tax planning strategies that exploit loopholes in tax systems to make …
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Pelno perkėlimo politika: Lyginamoji prevencinės politikos ir perkeliamo pelno masto Lietuvoje ir Vidurio Europoje analizė /
… išanalizuoti ryšį tarp 2015 m. patvirtintos EBPO BEPS prevencinių priemoninų programos ir pelno perkėlimo dinamikos. Šiame darbe stengiamasi užpildyti šias spragas ir atlikti tyrimą, pagrįstą dvejais etapais: 1) apskaičiuoti Vidurio Europos bei Baltijos regiono šalių pelno perkelimo mastą ir dėl …
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A study of the democratic legitimacy of Action 13 of the OECD's base erosion and profit shifting (BEPS) Action 13.
… (OECD) Base Erosion and Profit Shifting (BEPS) Action Plan. Taking a critically orientated philosophical position, the thesis draws data from a stakeholder consultation conducted by the OECD which is coded to allow statistical analysis. The thesis then goes on to collect data from …
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El secreto profesional y los regímenes de divulgación obligatoria: ¿En qué medida resulta compatible con la acción 12 del Proyecto BEPS?
En el marco del Proyecto BEPS, uno de los aspectos que ha analizado la OCDE es la información con la que cuentan las administraciones tributarias de todo el mundo y en qué medida puede ser utilizada para combatir la erosión de base y el traslado de los beneficios. La OCDE concluyó que una de las …
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Global trading and transfer pricing: application of the transfer pricing methods and OECD BEPS Action Plan 9 to global trading of financial instruments by MNE groups in the financial services sector
… the OECD's Base Erosion and Profit Shifting ('BEPS') Action Plan 9 is an appropriate framework for MNE groups in the banking sector or whether it creates further challenges. Additionally, the dissertation scrutinises MNE groups in the financial sector that are involved in the business of global …
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La distorsión del test de beneficio en materia de precios de transferencia
… paralelo las propuestas de la Acción 10 del Plan BEPS, contrastándolas con la norma peruana; así como los posibles efectos en el comportamiento de la Administración Tributaria y el contribuyente. Para el desarrollo del trabajo se considera los comentarios de especialistas en precios de …
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La actualización de datos como factor determinante en las políticas cero papel en Colpensiones
… afiliados, empleadores y vinculados al programa BEPS, en el marco de la reforma pensional, esta alta demanda genera una sobrecarga en los canales de atención, dificulta la gestión de la información y aumenta los costos operativos debido al uso excesivo de papel. La actualización constante de …
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Tackling international tax avoidance: If South Africa has general anti-avoidance rules, why does it need the principal purpose test?
… was introduced by the OECD's Final Report on BEPS Action 6. This minimum standard effectively incorporates a treaty GAAR into South Africa's treaties that are covered under the MLI. However, South Africa already has a very comprehensive and complicated domestic GAAR. In their review of the …
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A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy
… economy in light of the overarching project on BEPS, with a view of analysing the possible application of the proposed options to address the tax challenges of the digital economy in the South African taxation framework.
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The relevance of the OECD BEPS action plan 2 recommnedations for selected aspects of cross border arbitrage through selected hybrid instruments and entity arrangements in South African Income Tax Law
The OECD made certain recommendations in its 2014 discussion draft, "Neutralising the Effects of Hybrid Mismatch Arrangements", comprising recommendations on domestic law and double tax convention measures. This dissertation assesses the potential implication of these recommendations for South …
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Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa
… limitation rules that largely align to the OECD BEPS Action 4 recommendations on excessive interest payments. Some countries implement thin capitalisation rules based on fixed financial statement ratios to curb excessive interest. Other countries have followed a combined approach using the OECD …
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