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Country-by-country reporting : compilation of peer review reports (Phase 3) : inclusive framework on BEPS: Action 13. (OECD/G20 base erosion and profit shifting project)

Country-by-country reporting : compilation of peer review reports (Phase 3) : inclusive framework on BEPS: Action 13. (OECD/G20 base erosion and profit shifting project)
Paper図書
OECD Publishing[2020]<DE64-D371>
National Diet Library
  • Subject HeadingOECD/G20 Base Erosion and Profit Shifting Project--Standards. Internati...
  • Title HeadingOECD/G20 Base Erosion and Profit Shifting Project (Series) 2313-2612

A Global Minimum Tax for Large Firms Only : Implications for Tax Competition

A Global Minimum Tax for Large Firms Only : Implications for Tax Competition
Paper文書・図像類
Haufler, Andreas, Kato, HayatoGraduate School of Economics, Osaka University2024-04Discussion Papers In Economics And Business24-06p.1-31
Other Libraries in Japan
  • Subject Headingmultinational firms tax avoidance profit shifting tax competition
  • Note (General)...ompetition and profit shifting by heterogeneous multinationa...

Economic Integration and Agglomeration of Multinational Production with Transfer Pricing

Economic Integration and Agglomeration of Multinational Production with Transfer Pricing
Paper文書・図像類
Kato, Hayato, Okoshi, HirofumiGraduate School of Economics, Osaka University2021-01Discussion Papers In Economics And Business20-19p.1-63
Other Libraries in Japan
  • Subject HeadingProfit shifting Multinational firms Intra-fir...

Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals

Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
Digital文書・図像類
Hasegawa, MakotoInstitute of Economic Research, Kyoto University2019-12KIER Discussion Paper1016p.1-39
Available onlineOther Libraries in Japan
  • Summary, etc....em facilitated profit shifting by Japanese multinationals.
  • Subject Heading...l corporations Profit shifting Worldwide tax system Territor...

Enforcement Cooperation and Tax Competition Among Asymmetric Countries

Enforcement Cooperation and Tax Competition Among Asymmetric Countries
Paper文書・図像類
Hindriks, Jean, Nishimura, YukihiroGraduate School of Economics and Osaka School of International Public Policy (OSIPP), Osaka University2017-07Discussion Papers In Economics And Business17-23p.1-27
Other Libraries in Japan
  • Subject HeadingProfit shifting Tax competition Information s...
  • Note (General)Using a profit shifting model with multinational ente...

The implementation and lasting effects of the multilateral instrument : print

The implementation and lasting effects of the multilateral instrument : print
Paper図書
editors, Georg Kofler ... [et al.] ; assistant editors, Martin Klokar, Cristóbal Pérez JarpaIBFDc2021
Other Libraries in Japan
  • Subject Heading...se Erosion and Profit Shifting (2016 November 24) Double tax...
  • Subject Heading (ID)...se Erosion and Profit Shifting (2016 November 24) Double tax...

Base erosion and profit shifting : a blueprint for Africa's response : print

Base erosion and profit shifting : a blueprint for Africa's response : print
Paper図書
author, Annet Wanyana Oguttu ; managing editor, Emily MuyaaIBFDc2021
Other Libraries in Japan
  • Subject Heading...se Erosion and Profit Shifting Project Tax administration an...
  • Subject Heading (ID)...se Erosion and Profit Shifting Project Tax administration an...

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