Matches in SemOpenAlex for { <https://semopenalex.org/work/W1510347477> ?p ?o ?g. }
Showing items 1 to 74 of
74
with 100 items per page.
- W1510347477 endingPage "371" @default.
- W1510347477 startingPage "351" @default.
- W1510347477 abstract "Purpose – This paper aims to shed light on the potential implications for asset protection planning in multinational enterprises (MNEs) from the Organisation for Economic Co-Operation and Development (OECD)’s work on base erosion and profit shifting (BEPS) and the global push towards increased transparency and automatic information exchange. Design/methodology/approach – An examination of the academic literature across a range of areas of the law relevant to MNEs and an analysis of the risks facing MNEs and the significance of asset protection in managing these risks. An examination of the OECD’s work on BEPS and automatic information exchange and implications for asset protection strategies utilised by MNEs with a particular focus on the critical issues of disclosure, ownership and control. Findings – The full extent to which MNEs will be affected by the OECD’s work on BEPS remains unknown. Early signs indicate a significant shift in the focus of tax rules away from the pricing of specific transactions between related entities to the total global value chain of an MNE opening the door for more widespread adoption of enterprise liability and for states to obtain a complete view of MNE tax and asset protection planning, potentially including previously impenetrable trusts and limited liability companies. Originality/value – This paper is one of the first to provide an analysis of the importance of asset protection to MNEs and the potential risks arising for asset protection planning in MNEs from the OECD’s work on BEPS and automatic information exchange." @default.
- W1510347477 created "2016-06-24" @default.
- W1510347477 creator A5083357631 @default.
- W1510347477 date "2014-11-17" @default.
- W1510347477 modified "2023-09-25" @default.
- W1510347477 title "Asset protection in multinational enterprises – where to now?" @default.
- W1510347477 cites W1554087571 @default.
- W1510347477 cites W1567273860 @default.
- W1510347477 cites W2024639416 @default.
- W1510347477 cites W2092582724 @default.
- W1510347477 cites W2488123122 @default.
- W1510347477 cites W3121861402 @default.
- W1510347477 cites W3124238562 @default.
- W1510347477 cites W3125262507 @default.
- W1510347477 cites W4249109191 @default.
- W1510347477 cites W63574813 @default.
- W1510347477 doi "https://doi.org/10.1108/mbr-04-2014-0014" @default.
- W1510347477 hasPublicationYear "2014" @default.
- W1510347477 type Work @default.
- W1510347477 sameAs 1510347477 @default.
- W1510347477 citedByCount "2" @default.
- W1510347477 countsByYear W15103474772019 @default.
- W1510347477 countsByYear W15103474772021 @default.
- W1510347477 crossrefType "journal-article" @default.
- W1510347477 hasAuthorship W1510347477A5083357631 @default.
- W1510347477 hasConcept C10138342 @default.
- W1510347477 hasConcept C144133560 @default.
- W1510347477 hasConcept C158016649 @default.
- W1510347477 hasConcept C17744445 @default.
- W1510347477 hasConcept C199539241 @default.
- W1510347477 hasConcept C2777834853 @default.
- W1510347477 hasConcept C2780141045 @default.
- W1510347477 hasConcept C2780233690 @default.
- W1510347477 hasConcept C38652104 @default.
- W1510347477 hasConcept C40700 @default.
- W1510347477 hasConcept C41008148 @default.
- W1510347477 hasConcept C51303962 @default.
- W1510347477 hasConcept C514942387 @default.
- W1510347477 hasConcept C76178495 @default.
- W1510347477 hasConceptScore W1510347477C10138342 @default.
- W1510347477 hasConceptScore W1510347477C144133560 @default.
- W1510347477 hasConceptScore W1510347477C158016649 @default.
- W1510347477 hasConceptScore W1510347477C17744445 @default.
- W1510347477 hasConceptScore W1510347477C199539241 @default.
- W1510347477 hasConceptScore W1510347477C2777834853 @default.
- W1510347477 hasConceptScore W1510347477C2780141045 @default.
- W1510347477 hasConceptScore W1510347477C2780233690 @default.
- W1510347477 hasConceptScore W1510347477C38652104 @default.
- W1510347477 hasConceptScore W1510347477C40700 @default.
- W1510347477 hasConceptScore W1510347477C41008148 @default.
- W1510347477 hasConceptScore W1510347477C51303962 @default.
- W1510347477 hasConceptScore W1510347477C514942387 @default.
- W1510347477 hasConceptScore W1510347477C76178495 @default.
- W1510347477 hasIssue "4" @default.
- W1510347477 hasLocation W15103474771 @default.
- W1510347477 hasOpenAccess W1510347477 @default.
- W1510347477 hasPrimaryLocation W15103474771 @default.
- W1510347477 hasRelatedWork W1840188334 @default.
- W1510347477 hasRelatedWork W2253682783 @default.
- W1510347477 hasRelatedWork W2361468551 @default.
- W1510347477 hasRelatedWork W2372351777 @default.
- W1510347477 hasRelatedWork W2382609335 @default.
- W1510347477 hasRelatedWork W2383202053 @default.
- W1510347477 hasRelatedWork W2385355411 @default.
- W1510347477 hasRelatedWork W2606536585 @default.
- W1510347477 hasRelatedWork W2911653893 @default.
- W1510347477 hasRelatedWork W4281674307 @default.
- W1510347477 hasVolume "22" @default.
- W1510347477 isParatext "false" @default.
- W1510347477 isRetracted "false" @default.
- W1510347477 magId "1510347477" @default.
- W1510347477 workType "article" @default.