create a website

Transfer Pricing in the Post-BEPS Era: the BEPS Package, as a Tool in Helping Tax Authorities Prevent Aggressive Tax Optimization in a Specific Sector. Case Study: the IT Industry in Romania. (2024). Mihai, Lupu.
In: Proceedings of the International Conference on Business Excellence.
RePEc:vrs:poicbe:v:18:y:2024:i:1:p:142-153:n:1002.

Full description at Econpapers || Download paper

Cited: 0

Citations received by this document

Cites: 18

References cited by this document

Cocites: 26

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

    This document has not been cited yet.

References

References cited by this document

  1. (2022). How large is the corporate tax base erosion and profit shifting? A general equilibrium approach. Economic Systems Research, 34, 167-198.
    Paper not yet in RePEc: Add citation now
  2. Beer, S., de Mooij, R. and Liu, L. (2018). International corporate tax avoidance: a review of the channels, magnitudes, and blind spots. Journal of Economic Surveys, 34(3), 660-688.

  3. DOI: 10.2478/picbe-2024-0012, pp. 142-153, ISSN 2558-9652 | Proceedings of the 18th International Conference on Business Excellence 2024 PICBE | lvarez-Martínez, M.T., Barrios, S., d'Andria, D., Gesualdo, M., Nicodeme, G. and Pycroft, J.
    Paper not yet in RePEc: Add citation now
  4. Ernst & Young (2023b). Why tax governance is key in an era of more tax risk and controversy. Retrieved from https://www.ey.com/en_gl/tax/why-tax-governance-is-key-in-an-era-ofmore -tax-risk-and-controversy.
    Paper not yet in RePEc: Add citation now
  5. Fatica, S. and Gregori, W.D. (2020). How much profit shifting do European banks do? Economic Modelling, 90, 536-551.

  6. Ignat, I. and Feleaga, L. (2017). A European map regarding the strictness of the transfer pricing regulations. Journal of Accounting and Management Information Systems, 16(4), 534-559.

  7. Ignat, I. and Tache, M. (2023). Transfer Pricing System of EU Countries: An Analysis in the Context of SDGS. Transylvanian Review of Administrative Sciences, 70E, 45-66.
    Paper not yet in RePEc: Add citation now
  8. Marques, M. and Pinho, C. (2016). Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe. Accounting and Business Research, 46(7), 703-730.

  9. Neacsu, I. and Feleaga, L. (2017). Evolutions and tendencies regarding the Romanian transfer pricing legislation: is there a need for change? Audit Financiar, XV 1(145)/2017, 65-82.

  10. Obama II, B.H. (2014). Extracts from the speech by President Barack Obama on the outcome of the European Council meeting on the Multiannual Financial Framework of 7-8 February 2013. Retrieved from https://www.bbc.com/news/business-28477890.
    Paper not yet in RePEc: Add citation now
  11. OECD (2021). Tax Challenges Arising from Digitalization of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS. OECD / G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/ 10.1787/782bac33-en.
    Paper not yet in RePEc: Add citation now
  12. OECD (2022a). OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022. OECD Publishing, https://doi.org/10.1787/0e655865-en.
    Paper not yet in RePEc: Add citation now
  13. OECD (2022b). OECD/G20 Inclusive Framework on BEPS Progress report September 2021 – September 2022. Retrieved from https://www.oecd.org/tax/beps/oecd-g20-inclusiveframework -on-beps-progress-report-september-2021-september-2022.pdf.
    Paper not yet in RePEc: Add citation now
  14. OECD (2023). OECD/G20 Inclusive Framework on BEPS Progress report September 2022 – September 2023. Retrieved from https://www.oecd.org/tax/beps/oecd-g20-inclusiveframework -on-beps-progress-report-september-2022-september-2023.pdf.
    Paper not yet in RePEc: Add citation now
  15. OECD (2024a). Extract from BEPS Frequently Asked Questions – What is BEPS? Retrieved from: https://www.oecd.org/tax/beps/faq/.
    Paper not yet in RePEc: Add citation now
  16. OECD (2024b). Extract from BEPS Mission and Impact – What are doing to solve it? Retrieved from: https://www.oecd.org/tax/beps/about/#mission-impact.
    Paper not yet in RePEc: Add citation now
  17. OECD (2024c). OECD BEPS Actions. Retrieved from: https://www.oecd.org/tax/beps/bepsactions /. Hugger, F., A. González Cabral and P. O’Reilly (2023). Effective tax rates of MNEs: New evidence on global low-taxed profit. OECD Taxation Working Papers, No. 67, OECD Publishing, Paris, https://doi.org/10.1787/4a494083-en.
    Paper not yet in RePEc: Add citation now
  18. Rathke, A.A.T., Rezende, A.J. and Watrin, C. (2021). The impact of countries' transfer pricing rules on profit shifting. Journal of applied accounting research, 22(1), 22 – 49.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. Transfer Pricing in the Post-BEPS Era: the BEPS Package, as a Tool in Helping Tax Authorities Prevent Aggressive Tax Optimization in a Specific Sector. Case Study: the IT Industry in Romania. (2024). Mihai, Lupu.
    In: Proceedings of the International Conference on Business Excellence.
    RePEc:vrs:poicbe:v:18:y:2024:i:1:p:142-153:n:1002.

    Full description at Econpapers || Download paper

  2. Total factor productivity and tax avoidance: An asymmetric micro-data analysis for European oil and gas companies. (2024). Albulescu, Claudiu.
    In: Working Papers.
    RePEc:inf:wpaper:2024.15.

    Full description at Econpapers || Download paper

  3. Global minimum corporate income tax: Challenges and prospects for Uganda. (2023). Kahunde, Rehema ; Lakuma, Corti Paul.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp-2023-137.

    Full description at Econpapers || Download paper

  4. Profit shifting and the attractiveness of Advance Pricing Agreements. (2023). Antonio, Rafael M ; Watrin, Christoph ; Rezende, Amaury J.
    In: Journal of Business Economics.
    RePEc:spr:jbecon:v:93:y:2023:i:5:d:10.1007_s11573-022-01125-5.

    Full description at Econpapers || Download paper

  5. The Dominant Role of Large Firms in Profit Shifting. (2023). Wier, Ludvig ; Erasmus, Hayley.
    In: IMF Economic Review.
    RePEc:pal:imfecr:v:71:y:2023:i:3:d:10.1057_s41308-022-00180-w.

    Full description at Econpapers || Download paper

  6. Loss expectation and income shifting. (2023). Ji, YE ; Yoo, Ji Seon.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:19:y:2023:i:2:s1815566923000024.

    Full description at Econpapers || Download paper

  7. Trade in services related to intangibles and the profit shifting hypothesis. (2023). Oddo, Giacomo ; Federico, Stefano ; Accoto, Nadia.
    In: Temi di discussione (Economic working papers).
    RePEc:bdi:wptemi:td_1414_23.

    Full description at Econpapers || Download paper

  8. Are fossil fuel CEOs responsible for climate change? Social structure and criminal law approaches to climate litigation. (2022). Gunderson, Ryan ; Fyock, Claiton.
    In: Journal of Environmental Studies and Sciences.
    RePEc:spr:jenvss:v:12:y:2022:i:2:d:10.1007_s13412-021-00735-9.

    Full description at Econpapers || Download paper

  9. Abnormal pricing in international commodity trade: Empirical evidence from Switzerland. (2021). Mehrotra, Rahul ; Carbonnier, Gilles.
    In: Resources Policy.
    RePEc:eee:jrpoli:v:74:y:2021:i:c:s0301420721003615.

    Full description at Econpapers || Download paper

  10. At a Cost: The Real Effects of Transfer Pricing Regulations. (2020). de Mooij, Ruud ; Liu, Li.
    In: IMF Economic Review.
    RePEc:pal:imfecr:v:68:y:2020:i:1:d:10.1057_s41308-019-00105-0.

    Full description at Econpapers || Download paper

  11. Taxation and the allocation of risk inside the multinational firm. (2020). Johannesen, Niels ; Becker, Johannes ; Riedel, Nadine.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:183:y:2020:i:c:s0047272720300025.

    Full description at Econpapers || Download paper

  12. Die OECD-Vorschläge zur Reform der Unternehmensteuer – ein Plan mit unerwünschten Nebenwirkungen?. (2020). Jaag, Christian ; Fuest, Clemens ; Riedel, Nadine ; Cavelti, Luzius ; Englisch, Joachim ; Schanz, Deborah ; Oestreicher, Andreas ; Schon, Wolfgang ; Schneemelcher, Pola ; Saint-Amans, Pascal.
    In: ifo Schnelldienst.
    RePEc:ces:ifosdt:v:73:y:2020:i:03:p:03-32.

    Full description at Econpapers || Download paper

  13. Der EU-Vorschlag zur Harmonisierung der Körperschaftsteuer. Auswirkungen für Österreich. (2019). Schratzenstaller, Margit ; Loretz, Simon.
    In: WIFO Monatsberichte (monthly reports).
    RePEc:wfo:monber:y:2019:i:1:p:61-71.

    Full description at Econpapers || Download paper

  14. WIFO-Monatsberichte, Heft 1/2019. (2019). N. N., .
    In: WIFO Monatsberichte (monthly reports).
    RePEc:wfo:monber:y:2019:i:1.

    Full description at Econpapers || Download paper

  15. Dutch Shell Companies and International Tax Planning. (2019). Lejour, Arjan ; Benschop, Thijs ; Van, Maarten ; Mohlmann, Jan.
    In: Other publications TiSEM.
    RePEc:tiu:tiutis:175074ad-0248-4c86-b313-a11e828b97c9.

    Full description at Econpapers || Download paper

  16. Dutch Shell Companies and International Tax Planning. (2019). Lejour, Arjan ; Benschop, Thijs ; Van, Maarten ; Mohlmann, Jan.
    In: Discussion Paper.
    RePEc:tiu:tiucen:175074ad-0248-4c86-b313-a11e828b97c9.

    Full description at Econpapers || Download paper

  17. Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals. (2019). Hasegawa, Makoto.
    In: KIER Working Papers.
    RePEc:kyo:wpaper:1016.

    Full description at Econpapers || Download paper

  18. The Impact of Profit Shifting on Economic Activity and Tax Competition. (2019). Liu, Li ; Klemm, Alexander.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2019/287.

    Full description at Econpapers || Download paper

  19. Revenue Implications of Destination-Based Cash-Flow Taxation. (2019). Klemm, Alexander ; Hebous, Shafik ; Stausholm, Saila.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2019/007.

    Full description at Econpapers || Download paper

  20. Revenue Implications of Destination-Based Cash-Flow Taxation. (2019). Klemm, Alexander ; Hebous, Shafik ; Stausholm, Saila.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7457.

    Full description at Econpapers || Download paper

  21. Big and ‘unprofitable’: How 10% of multinational firms do 98% of profit shifting. (2018). Ludvig, Wier ; Hayley, Reynolds.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp2018-111.

    Full description at Econpapers || Download paper

  22. Big and unprofitable: How 10 per cent of multinational firms do 98 per cent of profit shifting. (2018). Wier, Ludvig ; Reynolds, Hayley.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp-2018-111.

    Full description at Econpapers || Download paper

  23. The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa. (2018). Loeprick, Jan ; Beer, Sebastian.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2018/227.

    Full description at Econpapers || Download paper

  24. The Tax Cuts and Jobs Act: An Appraisal. (2018). Keen, Michael ; Perry, Victoria J ; Chalk, Nigel A.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2018/185.

    Full description at Econpapers || Download paper

  25. Tax Spillovers from US Corporate Income Tax Reform. (2018). Klemm, Alexander ; Matheson, Thornton ; Beer, Sebastian.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2018/166.

    Full description at Econpapers || Download paper

  26. The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals. (2018). Johannesen, Niels ; Hebous, Shafik ; Bilicka, Katarzyna ; Esteller-More, Alejandro.
    In: IEB Reports.
    RePEc:ieb:report:ieb_report_4_2018.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-09-24 09:48:20 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.