OECD G20 Base Erosion and Profit Shifting Project Measuring and Monitoring Beps Action 11 2015 Final Report

OECD G20 Base Erosion and Profit Shifting Project Measuring and Monitoring Beps  Action 11   2015 Final Report
Author: OECD,Organisation for Economic Co-operation and Development
Publsiher: Org. for Economic Cooperation & Development
Total Pages: 268
Release: 2015-10-15
Genre: Electronic Book
ISBN: 9264241337

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There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. This report assesses currently available data and concludes that significant limitations severely constrain economic analyses of the scale and economic impact of BEPS and improved data and methodologies are required. Noting these data limitations, a dashboard of six BEPS indicators has been constructed, using different data sources and assessing different BEPS channels. These indicators provide evidence that BEPS exists and has been increasing over time. New empirical analysis estimates that the scale of global CIT revenue losses could be between USD 100 and 240 billion annually at 2014 levels. The report also presents a toolkit to assist countries evaluate the fiscal effects of BEPS countermeasures. The research also finds significant non-fiscal economic distortions arising from BEPS. The report concludes by making recommendations regarding data and monitoring tools to improve the analysis of BEPS in the future

Introduction to Credit Risk Modeling

Introduction to Credit Risk Modeling
Author: Christian Bluhm,Ludger Overbeck,Christoph Wagner
Publsiher: CRC Press
Total Pages: 386
Release: 2016-04-19
Genre: Business & Economics
ISBN: 9781584889939

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Contains Nearly 100 Pages of New MaterialThe recent financial crisis has shown that credit risk in particular and finance in general remain important fields for the application of mathematical concepts to real-life situations. While continuing to focus on common mathematical approaches to model credit portfolios, Introduction to Credit Risk Modelin

Investing 101

Investing 101
Author: Michele Cagan
Publsiher: Simon and Schuster
Total Pages: 256
Release: 2016
Genre: Business & Economics
ISBN: 9781440595134

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This hands-on lesson in investing keeps you engaged as you learn how to build a portfolio and expand your savings.

Youthquake

Youthquake
Author: Ezra Levant
Publsiher: Unknown
Total Pages: 188
Release: 1996
Genre: Business & Economics
ISBN: 0889751676

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From the Foreword: For the past two decades Canadian politicans of all stripes have told us that it's time to stop "mortgaging our future." They've talked about the unfairness of saddling future generations with a massive public debt, and they've talked about the need to correct the deep flaws inherent in our welfare state entitlements.... While many of Levant's peers have a general sense of the fiscal disaster which they are set to inherit, few have a deep understanding of the fiscal and political causes and consequences of it. "Youthquake" probes those questions with humour and passion, making it a compelling introduction to issues that are too often the preserve of policy specialists. Simply put, those who want to know the bottom line won't have to pour through actuarial tables or academic jargon to learn that a Canadian born in the 1970s will end up paying $200,000 more in taxes than he receives in services, or that the CPP premiums are set to triple over the next 20 years.

Embedded Derivatives

Embedded Derivatives
Author: International Accounting Standards Board
Publsiher: Unknown
Total Pages: 18
Release: 2009
Genre: Assets (Accounting)
ISBN: CORNELL:31924110021858

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A Practical Guide to Corporate Finance

A Practical Guide to Corporate Finance
Author: Christophe Thibierge,Andrew Beresford
Publsiher: Palgrave Macmillan
Total Pages: 0
Release: 2014-01-14
Genre: Business & Economics
ISBN: 1349552658

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This book offers an approachable guide to all key concepts within corporate finance.

Big Box Swindle

Big Box Swindle
Author: Stacy Mitchell
Publsiher: Beacon Press
Total Pages: 340
Release: 2007-10-01
Genre: Business & Economics
ISBN: 0807035017

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A Book Sense Pick and Annual Highlight With a New Afterword In less than two decades, large retail chains have become the most powerful corporations in America. In this deft and revealing book, Stacy Mitchell illustrates how mega-retailers are fueling many of our most pressing problems, from the shrinking middle class to rising pollution and diminished civic engagement—and she shows how a growing number of communities and independent businesses are effectively fighting back. Mitchell traces the dramatic growth of mega-retailers—from big boxes like Wal-Mart, Home Depot, Costco, and Staples to chains like Starbucks, Olive Garden, Blockbuster, and Old Navy—and the precipitous decline of independent businesses. Drawing on examples from virtually every state in the country, she unearths the extraordinary impact of these companies and the big-box mentality on everything from soaring gasoline consumption to rising poverty rates, failing family farms, and declining voting levels. Along the way, Mitchell exposes the shocking role government policy has played in the expansion of mega-retailers and builds a compelling case that communities composed of many small, locally owned businesses are healthier and more prosperous than those dominated by a few large chains. More than a critique, Big-Box Swindle provides an invigorating account of how some communities have successfully countered the spread of big boxes and rebuilt their local economies. Since 2000, more than two hundred big-box development projects have been halted by groups of ordinary citizens, and scores of towns and cities have adopted laws that favor small-scale, local business development and limit the proliferation of chains. From cutting-edge land-use policies to innovative cooperative small-business initiatives, Mitchell offers communities concrete strategies that can stave off mega-retailers and create a more prosperous and sustainable future.

Networks in the Russian Market Economy

Networks in the Russian Market Economy
Author: M. Lonkila
Publsiher: Springer
Total Pages: 176
Release: 2010-11-17
Genre: Business & Economics
ISBN: 9780230294936

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A PDF version of this book is available for free in open access via the OAPEN Library platform, www.oapen.org. This book examines the significance of networks among the firms operative in the contemporary Russian software industry in the St. Petersburg region.