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Keyword

BEPS

Description: Base erosion and profit shifting refers to strategies that exploit gaps in tax rules to shift profits and reduce corporate tax liabilities.
Wikidata ID: wiki/Q18609502
OpenAlex ID: keywords/beps
What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature
2014 · Dhammika Dharmapala · Fiscal Studies · 330
Tax Challenges Arising from Digitalisation – Interim Report 2018
2018 · OECD · OECD/G20 base erosion and profit shifting project · 206
Base Erosion, Profit Shifting and Developing Countries
2015 · Ernesto Crivelli, Ruud A. Mooij, et al. · IMF Working Paper · 205
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Spillovers in International Corporate Taxation
2014 · International Monetary Fund · MF Policy Paper · 174
International Taxation in the Digital Economy: Challenge Accepted?
2017 · M. Olbert, C. Spengel · World Tax Journal · 170
Retrieval of vegetation clumping index using hot spot signatures measured by POLDER instrument
2002 · R Lacaze · Remote Sensing of Environment · 142
Base Erosion, Profit Shifting and Developing Countries
2015 · Ernesto Crivelli, Ruud A. De Mooij, et al. · SSRN Electronic Journal · 134
What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature
2014 · Dhammika Dharmapala · SSRN Electronic Journal · 133
Treaty Abuse in the Post-BEPS World: Analysis of the Policy Shift and Impact of the Principal Purpose Test for MNE Groups
2017 · R.J. Danon · Bulletin for international taxation · 80
What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature
2014 · Dhammika Dharmapala · SSRN Electronic Journal · 77
Transfer Pricing and the Arm's Length Principle After BEPS
2017 · Richard Collier, Joseph L Andrus · Oxford University Press eBooks · 76
Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 2)
2019 · OECD · OECD/G20 base erosion and profit shifting project · 66
One Answer to Why and How to Tax the Digitalized Economy
2019 · Wolfgang Schön · Intertax · 66
Aggressive Tax Planning in EU Law and in the Light of BEPS: The EC Recommendation on Aggressive Tax Planning and BEPS Actions 2 and 6
2015 · Ana Paula Dourado · Intertax · 58
Simulating emission and scattering of solar-induced chlorophyll fluorescence at far-red band in global vegetation with different canopy structures
2019 · Bo Qiu, Jing M. Chen, et al. · Remote Sensing of Environment · 57
BEPS and the New International Tax Order
2016 · Allison Christians · BYU Law Library (Brigham Young University) · 57
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Great powers in global tax governance: a comparison of the US role in the CRS and BEPS
2018 · Wouter Lips · Globalizations · 56
“Taxation Where Value is Created” and the OECD/G20 Base Erosion and Profit Shifting Initiative
2018 · J. Hey · Bulletin for international taxation · 54
Improved assessment of gross and net primary productivity of Canada's landmass
2013 · Alemu Gonsamo, Jing M. Chen, et al. · Journal of Geophysical Research Biogeosciences · 54
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Taxing Multinational Enterprises as Unitary Firms
2016 · Sol Picciotto · SSRN Electronic Journal · 51
Wide discrepancies in the magnitude and direction of modeled solar-induced chlorophyll fluorescence in response to light conditions
2020 · Nicholas C. Parazoo, Troy Magney, et al. · Biogeosciences · 49
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BEPS Project Explanatory Statement
2016 · OECD · OECD/G20 base erosion and profit shifting project · 41
Fiscal State Aids, Tax Base Erosion and Profit Shifting
2015 · Pierpaolo Rossi-Maccanico · EC Tax Review · 39
Treaties in the Aftermath of BEPS
2016 · Yariv Brauner · SSRN Electronic Journal · 37
The Proposed OECD Multilateral Instrument Amending Tax Treaties
2016 · S. Austry, J.F. Avery Jones, et al. · Bulletin for international taxation · 36
Works count: 3,901
Citation count: 6,794
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