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Full-Text Articles in Law
Reactions To Hybrid Mismatch Arrangements And Strategy Suggestions For Korea, Aju Nam
Reactions To Hybrid Mismatch Arrangements And Strategy Suggestions For Korea, Aju Nam
Maurer Theses and Dissertations
In recent years, the Organisation for Economic Co-operation and Development (OECD)’s Base Erosion and Profit Shifting (BEPS) project has been one of the biggest issues in international taxation. The OECD refers to BEPS as “tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations.” In 2014, the OECD released BEPS Action 2 as responds on Hybrid Mismatch Arrangements (“HMA”s), which are arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries. Two of the major factors of HMAs are hybrid entities and hybrid …
Corporate Codes As Private Co-Regulatory Instruments In Corporate Governance And Responsibility And Their Enforcement, Jan Eijsbouts
Corporate Codes As Private Co-Regulatory Instruments In Corporate Governance And Responsibility And Their Enforcement, Jan Eijsbouts
Indiana Journal of Global Legal Studies
Corporate Social Responsibility (CSR) codes have gained a prominent role as tools in self-regulation for companies to establish their basic values, norms, and rules that condition the conduct of directors, managers, employees, and-increasingly-of suppliers. This development must be seen in the light of two important paradigmatic changes in the concepts both of CSR and corporate governance. The former is no longer purely voluntary and the latter has become inclusive of CSR, each with far-reaching consequences for the raison d'itre and the place and function of the codes in the smart regulatory mix governing corporations. While the codes were based originally …
The Oecd Guiding Principles On Transfrontier Pollution, Robert E. Stein
The Oecd Guiding Principles On Transfrontier Pollution, Robert E. Stein
Georgia Journal of International & Comparative Law
No abstract provided.
The Global Fight Against Base Erosion And Profit Shifting Under The Oecd’S Country-By-Country Reporting Rules: A Possible Solution?, Oladiwura Ayeyemi Eyitayo-Oyesode
The Global Fight Against Base Erosion And Profit Shifting Under The Oecd’S Country-By-Country Reporting Rules: A Possible Solution?, Oladiwura Ayeyemi Eyitayo-Oyesode
LLM Theses
The base erosion and profit shifting (BEPS) phenomenon continues to create detrimental consequences in states. BEPS is engendered by two fundamental factors, namely, unhealthy fiscal policies of tax havens and preferential tax regimes, and transfer mispricing by multinational corporations (MNCs). The OECD, through its BEPS Project notes that the lack of transparency in the global activities of MNCs is a major cause of BEPS. To close this gap, the OECD released the CBCR Rules. This thesis discusses the severity of the BEPS phenomenon and assesses the anti-BEPS efforts of the OECD. Upon an assessment of these efforts, this thesis argues …
Political Corruption: Afflicting America And Affairs Abroad, Matthew Diller, Giselle Sedano, Sean J. Griffith, Susan Rose-Ackerman, Zachary S. Brez, Michael J. Cohn, Timothy J. Treanor
Political Corruption: Afflicting America And Affairs Abroad, Matthew Diller, Giselle Sedano, Sean J. Griffith, Susan Rose-Ackerman, Zachary S. Brez, Michael J. Cohn, Timothy J. Treanor
Fordham Journal of Corporate & Financial Law
No abstract provided.