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1-4 of 4 results for Base erosion and Profit shifting

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Select article: Implications for the concept of ‘tax benefit/advantage’ as prescribed in the Australian and British general anti-avoidance rules in tackling tax base erosion and profit shifting

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Research article

First published 2015-12

Implications for the concept of ‘tax benefit/advantage’ as prescribed in the Australian and British general anti-avoidance rules in tackling tax base erosion and profit shifting

Ken Devos

Common Law World Review

Select article: Research and Development Intensity and Effective Tax Rate: Empirical Evidence from India

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First published 2020-11

Research and Development Intensity and Effective Tax Rate: Empirical Evidence from India

M. Shanmugam

Emerging Economy Studies

Select article: Tax Effects of Treaty Shopping and OECD’s BEPS Implications

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Research article

First published 2020-6

Tax Effects of Treaty Shopping and OECD’s BEPS Implications

Gaurav Shukla, Suesh Kumar Pandey, Shiu Lingam

FIIB Business Review

Select article: Substance Requirements in the International Taxation of Intangible Capital: A Double-edged Sword?

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Research article

First published 2020-3

Substance Requirements in the International Taxation of Intangible Capital: A Double-edged Sword?

Kartikeya Singh, Cody Kallen, Aparna Mathur

Public Finance Review

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