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Dissertations / Theses on the topic 'Base erosion and profit shifting'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Ståhlberg, Rikard. "Dokumentationsskyldighet : Anpassning av dokumentationsskyldigheten i svensk rätt utifrån Base Erosion and Profit Shifting." Thesis, Karlstads universitet, Avdelningen för juridik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-33238.

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Persson, Frank. "Base Erosion and Profit Shifting, Action 8 : En rättsutredning beträffande nya riktlinjer för internprissättning av immateriella tillgångar." Thesis, Linköpings universitet, Affärsrätt, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-137806.

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År 2013 lade OECD fram åtgärdsplanen BEPS. BEPS syftar till att minska möjligheterna till otillbörlig intäkts- och kostnadsallokering samt skattebaserodering som är ett resultat av diverse företagsupplägg där vinster allokeras till lågbeskattade länder och kostnader allokeras till exempelvis länder med förmånliga avdragsmöjligheter. BEPS Action 8 förväntas leda till att internprissättningar kommer att ske i enlighet med värdeskapandet. De nya riktlinjerna föreskriver att en part som utför funktioner, använder tillgångar eller antar risk ska kompenseras korrekt och i enlighet med armlängdsprinc

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Johnsson, Jakob. "Fasta driftställen på internet : Ett koncept på (juridiskt) lös grund?" Thesis, Umeå universitet, Juridiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-101645.

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4

Peerbhai, Aneesa. "Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017540.

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This research examined the concept of base erosion and profit shifting in the context of tax schemes employed by multinational corporations. The objective of this thesis was to identify weaknesses within South Africa’s income tax legislation, based on these schemes, and further to propose recommendations to counter the occurrence of base erosion and profit shifting by multinational companies. The research also comprised of a limited review of current global and South African initiatives to address the problem of base erosion and profit shifting. It was concluded that there are a number of weak

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5

Dicks, Henry. "An evaluation of Action 6 of the Plan on Base Erosion and Profit Shifting : a South African perspective." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/77396.

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Base erosion and profit shifting are a growing international concern, that was again ushered to the forefront following the 2008 financial crisis. In order to address this issue, the Organisation for Economic Co-Operation and Development (‘OECD’), as mandated by the G20, developed the Action Plan on Base Erosion and Profit Shifting (‘BEPS’). BEPS has identified 15 Actions (‘the Actions’) to address base erosion and profit shifting issues. Action 6 is titled: ‘Preventing the granting of treaty benefits in inappropriate circumstances’. To give effect to BEPS, the OECD drafted the Multilateral Co

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Wardhana, Andy Whisnu. "A policy proposal to address tax base erosion caused by transfer pricing in Indonesia." Thesis, Queensland University of Technology, 2019. https://eprints.qut.edu.au/125858/1/Andy%20Whisnu_Wardhana_Thesis.pdf.

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Prior studies indicate that developing countries face the problem of aggressive transfer pricing practices by multinational enterprises (MNEs) which cause tax base erosion. This study finds that the Indonesian transfer pricing regime fails to accurately allocate the income of MNEs among taxing states in accordance with actual economic reality. To overcome this problem, this study considers different interpretations of transfer pricing regimes in four countries: (a) Mexico's minimum profit, (b) Brazil's pre-fixed profit margin and (c) India's and China's location-specific advantage rules. This

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7

Nkadimeng, Itumeleng. "Base erosion and profit shifting : the effectiveness of imposing fixed ratio limitation rules as a means of combatting excessive interest deductions." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74954.

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The erosion of the tax fiscus as a result of excessive interest deductions and the shifting of the related profits (interest income) outside of the jurisdiction where such profits are derived, is a worldwide phenomenon impacting both developed and developing nations. Such is the gravity of this practice, that the Organisation for Economic Co-operation and Development (OECD) performed a study on this matter and published recommended best practice methodology and/or rules to combat this practice and consequently assist in protecting the integrity of taxing systems. In light of the above,

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8

Basnett, Robyn. "A critical analysis of the concept and extent of base erosion and profit shifting, and its impact on South Africa versus Australia." Thesis, Rhodes University, 2016. http://hdl.handle.net/10962/4037.

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Tax avoidance by multinational enterprises is the focus of much media and political scrutiny. It is also the subject of a major Organisation for Economic Co-operation and Development (OECD) project called Base Erosion and Profit Shifting (BEPS). The objective of this thesis was to gain a greater understanding of BEPS, particularly in a South African and Australian context, and to determine whether BEPS is as great a problem as the OECD portrays. A detailed analysis of the OECD BEPS Report and Action Plan was undertaken to understand what the term BEPS means. A review of current BEPS literature

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9

Nyatsambo, Nyasha Gift. "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." Master's thesis, Faculty of Law, 2019. https://hdl.handle.net/11427/31751.

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This study serves to critically assess the effectiveness of South Africa’s thin capitalisation framework in 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 domestically. Thin capitalisation, a situation in which an entity utilises to their tax benefit the deductions/exemption mismatch that arises from crossborder debt financing, is one of the most common m

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10

Chimbombi, Ame Rebecca. "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." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/23787.

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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 profits 'disappear' or shift them to tax jurisdictions with little or no overall corporate tax. The BEPS Project has fifteen Actions targeting various formations, computations and permutations that could potentially give rise to BEPS. BEPS Action 5 is entitled "Countering Harmful Tax Practices More Effe

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Sladkovský, Otakar. "Koncept stálé provozovny v mezinárodním zdanění." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-202061.

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The diploma thesis deals with the concept of International Taxation of Permanent Establishments. The treatment of permanent establishment is defined and compared from both czech and international perspective. Furthermore, there are identified issues that individual countries and the international organization OECD have to deal with under the Action Plan BEPS. Moreover, at the end of the thesis frequency of permanent establishments in the Czech Republic is displayed according to the residence of taxpayers.

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Gillespie, John. "The Base Erosion and Profit-Shifting Project, Action 7: A Critical Analysis of the Preparatory/Auxiliary Extension and the New Anti-Fragmentation Rule in the 2017 OECD Model Tax Convention." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-364361.

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The PE is a concept under scrutiny. Action 7 of the BEPS Action Plan has laid out a path to defend against artificial avoidance of PE status in light of BEPS concerns that can be associated with moderating business practices. Out of Action 7 has come an update to Art. 5(4) MTC, with the extension of the ‘preparatory or auxiliary’ provision to all of the specific activity exemptions, as well as new provisions at Art. 5(4.1) MTC and Art. 5(8) MTC, together comprising the new ‘anti-fragmentation rule’ This 2017 MTC update has expanded existing concepts and introduced new concepts that need to be

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Castel-Branco, João Amaro dos Santos. "Essay about European Union’s tax competitiveness." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19953.

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Mestrado em Finanças<br>A competitividade fiscal entre Estados Membros, traz potenciais benefícios para as multinacionais aos quais não são acessíveis às empresas domésticas, criando uma vantagem competitiva não natural. Esses benefícios podem ser traduzidos pela redução de taxas de imposto sobre lucros e/ou por um conjunto de regras fiscais que permitem a canalização e alocação de tais lucros, através de royalties, juros e preços de transferência para territórios com menor carga tributária. A problemática está não só quando estimula uma distorção da concorrência entre empresas multinacionais

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14

Damon, Dylan Democrat. "Defending the Arm’s Length Principle: A contemporary appraisal of the arm’s length principle as the allocation rule for the transfer pricing of intangibles to solve the base erosion and profit shifting (BEPS) problem." Thesis, The University of Sydney, 2022. https://hdl.handle.net/2123/29268.

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The arm’s length principle has been the allocation rule for income between associated enterprises for the better part of the last century. However, in view of the Base Erosion and Profit Shifting (BEPS) policy agenda and challenges arising from the taxation of the digital economy, its relevance is increasingly being questioned. The thesis examines the arm's length principle through the lens of intangible assets, which raise complex and difficult valuation issues in contemporary business models. It argues that the current application of the arm’s length principle is not consistent with the bus

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15

Felices-Gutiérrez, Vidal-Armando, and Vidal-Armando Felices-Gutiérrez. "El establecimiento permanente en los convenios para evitar la doble imposición bajo el modelo OCDE suscritos por Perú y el impacto de las iniciativas BEPS (Base Erosion and Profit Shifting) en el ordenamiento jurídico-tributario peruano." Master's thesis, Universidad de Lima, 2016. http://repositorio.ulima.edu.pe/handle/ulima/3109.

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Trabajo de investigación que analiza el concepto de establecimiento permanente contenida en nuestra legislación y se irán identificando los problemas que surgen a la hora de aplicarlas; sumado a esto se analizaran los distintos convenios para evitar la doble tributación (CDI) suscritos por el Perú y por ultimo las iniciativas BEPS (Base Erosion and Profit Shifting), que son aplicables a los paises pertenecientes y adherentes de la OCDE.<br>Trabajo de investigación

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Brabazon, Mark Levinge. "INTERNATIONAL TAXATION OF TRUST INCOME." Thesis, The University of Sydney, 2018. http://hdl.handle.net/2123/18489.

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The trust is a socially and economically important institution of the common law world and of other countries into which it has been imported. It has also long served as a tool of domestic and international tax planning and avoidance. The trust is commonly regarded as fiscally transparent in many countries, but this description is inadequate. Unless subjected to corporate taxation, the trust behaves in some respects like a transparent partnership and in others like an opaque company, making it differentially transparent; its income may also be taxable to or by reference to a person (the gr

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Longhorn, Monique A. "Country-by-country reporting: A critical analysis." Thesis, Queensland University of Technology, 2015. https://eprints.qut.edu.au/84604/4/Monique_Longhorn_Thesis.pdf.

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This thesis evaluates the recent work of the Organisation for Economic Cooperation and Development and civil society groups in creating requirements for multinational entities to disclose financial information on a Country-by-Country basis. Country-by-Country reports may identify profit-shifting activities and enable various stakeholders to hold multinational entities accountable for their global conduct, through the provision of transparent and decision-useful information. This thesis identifies inadequacies in current disclosure requirements and develops a standardised Country-by-Country

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18

Summers, James. "Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352298.

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The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word. While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences. The TCJA affects the i

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Bakhtous, Siham. "Essai sur l'optimisation fiscale : exploration des mécanismes d'optimisation fiscale à travers l'étude des groupes de sociétés." Electronic Thesis or Diss., Perpignan, 2025. http://www.theses.fr/2025PERP0003.

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Cette étude explore les contours et les tensions de l'optimisation fiscale dans un monde globalisé et numérisé, à travers le prisme des groupes de sociétés. En retraçant l'histoire de l'impôt, elle met en lumière les transformations profondes du système fiscal mondial, où les stratégies fiscales transfrontalières se sont progressivement développées, en dehors des prévisions des législations nationales. Bien qu'enraciné dans le principe fondamental de la liberté de choisir la voie fiscale la moins imposée, l'optimisation fiscale a évolué en réponse aux mutations économiques, juridiques et techn

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20

Afaunova, Marianna. "Why projects fail? Critical analysis of failure factors of development projects." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13113.

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Mestrado em Desenvolvimento e Cooperação Internacional<br>A tese analisa a importância da mobilização de recursos internos em países em via de desenvolvimento, em particular através da mobilização de receitas fiscais. A análise principal é dedicada à compreensão das implicações que a utilização abusiva de preços de transferência, tendências de desvio artificial de lucros e práticas de erosão da base fiscal têm sobre a mobilização de receitas fiscais em países em via de desenvolvimento. Procurou-se avaliar potenciais implicações que reformas anti-BEPS teriam em Angola, sobre a mobilização das r

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Černá, Kateřina. "Metody daňového plánování mezinárodních společností." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201622.

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This thesis is focusing on methods of tax optimization of international companies. These international concerns are endeavoring tax minimization. The disparity of the tax systems gives to these companies a possibility of profit and tax base shifting. At first this thesis compares the differences of tax optimization, aggressive tax planning and tax evasion. Among the areas of the optimization methods, which are described in this thesis, belongs tax residention, dividends, royalty payments, transfer pricing and the companies conversions. Because of the aggressive tax optimization are the public

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Soufen, Raquel Arruda. "Planejamento tributário, erosão da base tributável e o Plano de Ação do BEPS: uma análise acerca dos impactos do Plano de Ação da OCDE ma legislação brasileira." Pontifícia Universidade Católica de São Paulo, 2016. https://tede2.pucsp.br/handle/handle/19261.

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Submitted by Marlene Aparecida de Souza Cardozo (mcardozo@pucsp.br) on 2016-10-28T10:59:11Z No. of bitstreams: 2 Raquel Arruda Soufen - Prefaciais.pdf: 13655 bytes, checksum: c93308d746e3b4103b134d2f1ecced32 (MD5) Raquel Arruda Soufen - Texto.pdf: 299295 bytes, checksum: b2046ce22cb6854309399044d95e37bf (MD5)<br>Made available in DSpace on 2016-10-28T10:59:11Z (GMT). No. of bitstreams: 2 Raquel Arruda Soufen - Prefaciais.pdf: 13655 bytes, checksum: c93308d746e3b4103b134d2f1ecced32 (MD5) Raquel Arruda Soufen - Texto.pdf: 299295 bytes, checksum: b2046ce22cb6854309399044d95e37bf (MD5) Pre

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Purba, Arnaldo. "Base Erosion and Profit Shifting in Indonesia." Phd thesis, 2018. http://hdl.handle.net/1885/148758.

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The ownership, location and internalisation (OLI) framework introduced by Dunning (1977) explains why multinational enterprises (MNEs) establish subsidiaries overseas. According to the OLI framework, MNEs have advantages over companies that operate at the domestic level, including more power, such as patent, trademark and international reputation (ownership), more flexibility to choose locations for better access to customers and lower tariffs (location) and, most importantly, broader opportunities to set up intra-firm prices and processes (internal

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Pereira, Jorge Manuel Brás. "Effect of Anti-Base Erosion and Profit Shifting Rules on International Income-Shifting." Master's thesis, 2019. https://hdl.handle.net/10216/120986.

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As multinacionais fazem uso de diversos instrumentos, designadamente através de empréstimos entre subsidiárias do mesmo grupo ou da manipulação preços de transferência, para transferir os seus lucros para país com taxas de tributação mais baixas, entre outros benefícios. Muitos países introduziram legislação mais rigorosa para reduzir a erosão da base tributável e transferência de rendimentos. O objetivo desta investigação passa por verificar se a implementação de regras mais apertadas relativamente, quer aos preços de transferência, quer às regras de subcapitalização resultou, de facto, numa

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Pereira, Jorge Manuel Brás. "Effect of Anti-Base Erosion and Profit Shifting Rules on International Income-Shifting." Dissertação, 2019. https://hdl.handle.net/10216/120986.

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As multinacionais fazem uso de diversos instrumentos, designadamente através de empréstimos entre subsidiárias do mesmo grupo ou da manipulação preços de transferência, para transferir os seus lucros para país com taxas de tributação mais baixas, entre outros benefícios. Muitos países introduziram legislação mais rigorosa para reduzir a erosão da base tributável e transferência de rendimentos. O objetivo desta investigação passa por verificar se a implementação de regras mais apertadas relativamente, quer aos preços de transferência, quer às regras de subcapitalização resultou, de facto, numa

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Martins, João Miguel Vidreiro. "BEPS – base erosion and profit shifting: evolução, impacto e perspetivas futuras." Master's thesis, 2018. http://hdl.handle.net/10773/26768.

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A reforma fiscal internacional tem sido marcada, nos últimos anos, pelo dinamismo propulsionado pelo Plano de Ação BEPS proposto pela OCDE com o apoio político do G20. Este trabalho propõe-se a efetuar uma análise transversal e sistematizada sobre o processo de combate ao planeamento fiscal abusivo e elisão fiscal no âmbito deste Projeto: identificar as fragilidades do sistema fiscal internacional, explorar as propostas de reforma tributária da OCDE e estudar acerca do progresso, sucessos, setbacks e perspetivas de trabalho futuro. Para tal, a presente dissertação apresenta uma sequência lógi

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Bob, Vanessa. "An examination of base erosion and profit shifting exposure for South Africa." Thesis, 2016. http://hdl.handle.net/10539/19410.

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A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Johannesburg, 2014<br>Base erosion and profit shifting (BEPS) is a key concern in international tax. In 2010 the Organization for Economic Co-operation and Development (OECD) was tasked with the study of BEPS. In 2013 the OECD released the study report “Addressing base erosion and profit shifting” emphasising BEPS and the risk for the world’s economies and tax bases.

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Mashifane, Patricia Mamatime. "Base erosion and profit shifting in the applications economy– B2C: the ' Uber' economy." Thesis, 2017. https://hdl.handle.net/10539/24409.

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A research report submitted to the Faculty of Commerce, Law, and Management, in partial fulfilment of the requirements for the degree of Masters of Commerce specializing in Taxation, 31 March 2017<br>Today’s world is driven by mobile technology from which businesses’ function by interacting and transacting with customers in such a way that allows no physical contact between the parties. This cloud transacting has been enabled by software applications that exist on mobile devises allowing trade to take place across borders within different jurisdiction. These software applications have elimina

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Shih, Chih Jen, and 施智仁. "A Study on Base Erosion and Profit Shifting Arising from Transfer Pricing of Intangibles." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/46133396465242334908.

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CHEN, HUI-WEN, and 陳慧雯. "Feasibility Study of the Implementing the Base Erosion and Profit Shifting Project Action 13 in Taiwan." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/24741423087604161001.

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碩士<br>輔仁大學<br>會計學系碩士班<br>104<br>The original purpose of international taxation is to mitigate cross-border double taxation. Nevertheless, along with the diversification of transaction models adopted by multinational enterprises, the existing international tax laws completely fail to deal with emerging transaction models (e.g. cross-border ecommerce) and diversified tax avoidance schemes. Aiming at minimizing the overall tax burden suffered from group-wide basis, stateless incomes are created by large multinational enterprises through taking advantage of inconsistent treatments provided under t

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Ramos, Alessandra de Souza. "Combate à concorrência fiscal prejudicial internacional: efetividade e implicações do Base Erosion and Profit Shifting na política fiscal brasileira." Master's thesis, 2020. http://hdl.handle.net/11328/3252.

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Em razão do advento da globalização, os modelos tradicionais de tributação, vinculados à soberania estatal, são desafiados. Ao explorar as lacunas e incompatibilidades entre os sistemas tributários nacionais, o planejamento tributário internacional assume uma relevância sem precedentes, ocasionando significativa perda de receita para os Estados. O Projeto BEPS (Base Erosion and Profit Shifting) da OCDE se traduz na principal proposta, em âmbito internacional, para a alteração desse paradi a. ano se su di ide e quin e aç es que pretende esta e ecer coer ncia su st ncia e transpar ncia na e is a

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Putter, Henrike. "Analysing the South African General Anti-Avoidance Rule as a Pre-emptive Base Erosion and Profit Shifting (BEPS) Measure." Diss., 2016. http://hdl.handle.net/2263/58739.

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NAPOLITANO, GENNARO. "La concorrenza fiscale tra Stati." Doctoral thesis, 2021. http://hdl.handle.net/11573/1563555.

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Nel contesto di un’economia globalizzata, interconnessa e digitalizzata la concorrenza fiscale tra Stati rappresenta una delle questioni di più stringente attualità non solo dal punto di vista strettamente giuridico-tributario, ma anche sul versante dei rapporti politico-diplomatici tra gli Stati. In particolare, a partire dagli ultimi decenni del secolo scorso si è andata progressivamente affermando una forma “patologica” di concorrenza fiscale tra Stati, caratterizzata dal ricorso a una “detassazione selettiva” e non generalizzata in quanto destinata a favorire solo alcune ben determinate ti

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Hromková, Eva. "Dopady BEPS na daňové plánování společností v ČR." Master's thesis, 2018. http://www.nusl.cz/ntk/nusl-429458.

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The master’s thesis deals with the initiative of the Organisation for Economic Co-operation and Development, namely the Action plan on Base Erosion and Profit Shifting (BEPS). The aim of this thesis is to quantify impacts of selected BEPS measures on the tax bases of Czech companies. The paper is divided into a literary summary and a practical part. In the literary summary, important concepts of international taxation are defined and the BEPS action plan and the Anti Tax Avoidance Directive (ATAD) are presented here. In the practical part, selected BEPS measures are applied to model examples,

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Isaac, Nereen. "The determinants and deterrents of profit shifting : evidence from a sample of South African multinational enterprises." Diss., 2020. http://hdl.handle.net/10500/27216.

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This study aimed to assess the determinants and deterrents of profit shifting, which can occur as a result of corporate income tax competition, with a view to aid in collecting sufficient tax revenue to meet public spending requirements. The study theoretically and empirically analysed the effectiveness of the introduction of the South African transfer pricing regulations on deterring the occurrence of profit shifting in South Africa using annual financial information of South African parented multinational enterprises for the period 2010 – 2017. The study established that the implementation

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Bredenkamp, Melissa. "An analysis of Section 23M in light of the OECD guidelines relating to thin capitalisation / Melissa Bredenkamp." Thesis, 2015. http://hdl.handle.net/10394/14467.

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Base erosion in the form of profit shifting has become an increasing concern internationally as well as in South Africa. A significant type of base erosion in South Africa is in the form of excessive interest deductions where income is effectively shifted to a no-tax or low-tax jurisdiction. One of the key developments affecting the South African tax laws was the introduction of provisions that target base erosion and profit shifting. Included in these provisions is section 23M, which limits the deduction of interest paid to persons in whose hands the interest received is not subject to tax in

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Petrouš, Michal. "Eroze daňového základu a přesun zisku v mezinárodních firmách: přehodnocení důkazů na firemní úrovni." Master's thesis, 2018. http://www.nusl.cz/ntk/nusl-388673.

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iv Abstract The thesis focuses on base erosion and profit shifting (BEPS) and resulting corporate income tax gains or losses. I first estimated profit shifting semi-elasticity using database of firm-level financial data. Subsequently I used these estimates to calculate corporate income tax gains or losses for individual countries. I estimate several models to see how much the semi-elasticity depends on specification and what affects it. The evidence suggests that companies do shift profits to countries with lower tax rate. The estimated overall profit shifting semi-elasticity ranges from 1.524

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Martins, André Lisboa. "Impacto do BEPS nos preços de transferência." Master's thesis, 2015. http://hdl.handle.net/10400.14/36121.

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O presente trabalho tem por base o estágio realizado no departamento de Tax da PricewaterhouseCoopers, com vista a conclusão do Mestrado em Finanças da Faculdade de Economia e Gestão da Universidade Católica Portuguesa. Uma economia globalizada fez com que a temática dos preços de transferência ganhe cada vez mais importância, tanto a nível económico como fiscal. De forma a garantir maior transparência às autoridades fiscais dos estados membros da Organização para a Cooperação e Desenvolvimento Económico (OCDE), e no sentido de propor medidas de combate à erosão da base tributável ou transferê

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Lobo, Cassius Vinicius. "O planeamento tributário agressivo : uma análise crítica dos conceitos adotados pela OCDE e a sua importância para a implementação da ação 12 do BEPS." Master's thesis, 2017. http://hdl.handle.net/10400.14/26852.

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Os planeamentos fiscais realizadas pelos contribuintes estão, cada vez mais, indo além das fronteiras de seus estados de origem. Consequência de uma intensa globalização nas últimas décadas, as atividades empresariais estão ocasionando uma intensa transferência de capitais de Estado para Estado. Ao passo que uma crescente distorção econômica tem sido observada em razão de alguns aspectos tributários – especialmente em relação à dupla tributação e dupla não tributação. Esses fenômenos ocasionaram, em uma atuação conjunta entre a Organização para a Cooperação e Desenvolvimento Econômico (

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Matos, Andreia Sofia Rodrigues Lopes de. "O impacto das recomendações do BEPS no regime dos preços de transferência." Master's thesis, 2017. http://hdl.handle.net/10400.14/35345.

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Numa era em que o número e a dimensão dos grupos económicos, especialmente os grupos multinacionais, tem vindo a aumentar consideravelmente e em que, por efeito da globalização e da criação de um mercado único, as atividades comerciais se desenvolvem em grande parte além-fronteiras, é cada vez mais frequente a prática de procedimentos de planeamento à escala internacional que permitam às empresas minimizar o imposto a pagar. Uma das estratégias adotadas pelos sujeitos passivos com o referido objetivo é o recurso aos preços de transferência. Abordamos, numa primeira fase, o pagamento de imposto

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Burianová, Markéta. "Determinanty poptávky po daňových rájích: Empirická studie z České republiky." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-343428.

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The aim of this thesis is to explore the firm-specific determinants of the demand for tax haven operations by Czech firms. Our objective is to better understand the firms' incentives for tax haven use, and furthermore whether there exists cross-haven heterogeneity in those incentives. The thesis examines the firms' tax haven investment behaviour by analysing firm-level data for 15,530 Czech firms for year 2013. To the extent of our knowledge, this has been the first research of its kind devoted to Czech firms. The evidence suggests that larger, more profitable firms with larger international p

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Machado, Mário André Bastos. "Preços de transferência : desafios numa era pós-BEPS." Master's thesis, 2020. http://hdl.handle.net/10400.14/32092.

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Os preços de transferência são atualmente um dos tópicos mais debatidos na esfera da fiscalidade, pois oferecem oportunidades aos grupos económicos de redistribuírem os seus lucros pelas diversas entidades a fim de aproveitar lacunas existente nas legislações internacionais. Neste contexto, a OCDE estabeleceu um conjunto de 15 ações de combate à erosão da base tributável e transferência artificial de lucros (BEPS) com base no princípio de plena concorrência, sendo este, visto como um marco fundamental nas normas internacionais dos preços de transferência. Esta dissertação aborda os preços de

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Machado, Diana Natércia da Silva. "A utilização dos preços de transferência pelas empresas multinacionais como mecanismo de evasão fiscal." Master's thesis, 2016. http://hdl.handle.net/1822/41128.

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Dissertação de mestrado em Direito Tributário e Fiscal<br>A presente dissertação trata da temática dos preços de transferência e fá-lo através de uma dupla abordagem. Por um lado, os preços de transferência são analisados enquanto mecanismo de evasão fiscal, utilizado especialmente pelas empresas multinacionais com vista à diminuição da carga tributária que incide sobre os rendimentos globais do grupo. Por outro lado, os preços de transferência são estudados da perspetiva do regime que a OCDE, a UE e o legislador português definiram para eliminar os efeitos que a fixação dos preços de tra

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Březovská, Romana. "Hranice globální daňové spolupráce: Neúspěšná vyjednávání na půdě OSN." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-267756.

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In view of the adopted SDGs in 2015 and their focus on domestic resource mobilisation, this diploma thesis attempts to fulfil two main objectives. First, it aims to describe and analyse the current tax system often labelled not only by developing states as unfit for the 21st century's globalized economy. Second, it tries to provide deeper understanding of reasons that lead certain countries not to support the creation of a UN Tax Body, the only platform where all countries could participate in the negotiating of tax harmonization on an equal footing. Three hypotheses based on a neorealist, lib

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蔡日騰. "An Analysis on OECD's Action Plan 6 for Tax Erosion and Profit Shifting due to Treaty Shopping-From the Viewpoint of International Law." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/b6ehju.

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碩士<br>國立政治大學<br>法學院碩士在職專班<br>104<br>The Trend of Globalization leads to the possibility of completely flowing tax base, but it inevitably results in the positive or negative conflict of tax jurisdiction under the principle of independent tax jurisdiction. The adoption of tax treaty is to tackle the positive conflict of tax jurisdiction; the negative conflict of tax jurisdiction, which causes the international issue of non-double taxation, results in not only loss of tax revenue, but also the impact on corporation’s reputation and fair competition. OECD proposes the action plan to tackle the is

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Shtuk, Ekaterina. "In this research, we study the taxation of intangibles, particularly the intellectual property (IP) at the international level. The main issue is the comparison of IP tax incentives in the United Kingdom and the Russian Federation. We also investigated the importance of R&D and intangible assets for companies. International activity of corporations raises in some cases the problem of double non-taxation due to gaps in legislation. This leads to the erosion of the tax base and we analyse it in the context of the Base Erosion and Profit Shifting (BEPS) Action Plan issued by OECD. This plan contains recommendations for countries on avoiding tax evasion by taxpayers. From our comparasion we conclude that some features of British taxation for innovative companies can be introduced into Russian tax system. But first, it is necessary to resolve internal problems in Russian tax legislation." Master's thesis, 2018. http://hdl.handle.net/10316/84703.

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Dissertação de Mestrado em Economia apresentada à Faculdade de Economia<br>Como Orientador do Trabalho de Projeto relativo ao Mestrado em Economia apresentado naFaculdade de Economia da Universidade de Coimbra, por Ekaterina Shtuk, intitulado "Incentivosfiscais aos ativos intangíveis: uma comparação entre o Reino Unido e a Federação Russa ", declaroque, na minha opinião, pode ser defendido perante um júri, em provas públicas.O Trabalho inclui as questões de investigação apropriadas na área do tratamento fiscal dapropriedade intelectual e, com base num método adequado, estende a análise e efetu

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Stárek, Martin. "Rozsah přesouvání korporátních zisků ze Spojených Států." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-392623.

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There is a large body of literature indicating that profits are shifted into countries with better conditions, i.e. lower tax rates. It was showed that the problem is nonlinear. However, precise estimates are missing in the available literature. In this thesis we improved the precision by allowing for nonlinearity, time-variant tax semi-elasticity of profits and financial secrecy is a driver of the profit shifting. We showed that all three elements of the estimation are very important. Our analysis suggests that the profit shifting problem started at the turn of millennium and increases since,

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Carvalho, Sara Filipa da Silva. "Normas Antiabuso no contexto nacional, europeu e internacional: tendências atuais ao nível da tributação do rendimento das sociedades." Master's thesis, 2016. http://hdl.handle.net/1822/44451.

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Dissertação de mestrado em Direito Tributário e Fiscal<br>Os comportamentos abusivos são uma consequência da existência de impostos e da ânsia dos contribuintes em minimizarem o seu montante, problemas que a globalização da economia torna ainda mais agudos. No combate a estes comportamentos são diversas as opções prosseguidas pelos diferentes Estados, sendo uma delas a criação e aplicação de normas gerais e normas específicas Antiabuso. A presente dissertação aborda a temática das normas Antiabuso nos planos nacional, europeu e internacional, ao nível da tributação das sociedades, analis

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