天堂国产午夜亚洲专区-少妇人妻综合久久蜜臀-国产成人户外露出视频在线-国产91传媒一区二区三区

基于CSR(企業(yè)的社會(huì)責(zé)任)觀點(diǎn)來(lái)看BEPS(稅基侵蝕和利潤(rùn)轉(zhuǎn)移)問(wèn)題及解決方案

發(fā)布時(shí)間:2024-02-26 15:42
  

【文章頁(yè)數(shù)】:143 頁(yè)

【學(xué)位級(jí)別】:碩士

【文章目錄】:
ABSTRACT
ABBREVIATIONS
CHAPTER 1 INTRODUCTION
    1.1 RESEARCH IDEAS AND METHODOLOGY
        1.1.1. Research ideas
        1.1.2. Research methodology
    1.2 OBJECTIVE AND CONTENTS
        1.2.1. Objective of Research
        1.2.2. Contents of Research
    1.3 LITERATURE REVIEW
        1.3.1 Literature review of BEPS
        1.3.2 Literature review of tax as Corporate social responsibility issue
    1.4 CONTRIBUTION
        1.4.1 Theoretical contribution of research
        1.4.2 Practical contribution of research
CHAPTER 2 THEORETICAL FRAMEWORK
    2.1 BEPS (Base Erosion and Profit Shifting
        2.1.1 Background
        2.1.2 Concept of BEPS (Base Erosion and Profit Shifting)
            [1] Basic concept of BEPS
            [2] Tax evasion vs Tax avoidance vs Tax planning vs Tax compliance
        2.1.3 Incentives of BEPS (Factors that enabled BEPS)
            [1] Lack of unified tax system: Residence vs Source
            [2] Mismatch between existing tax system and changing world economy
            [3] Change of Multinational company's structure
            [4] Change of International Trade
        2.1.4 Mechanism of BEPS
            [1] Typical BEPS structures used internationally-DIDS
            [2] Fundamental pillars of MNE5s BEPS schemes
    2.2 CSR (Corporate Social Responsibility)
        2.2.1 Evolution of the discussions of CSR
        2.2.2 Definition of CSR
        2.2.3 BEPS in the perspective of CSR theories
            [1] Shareholder theory vs Stakeholder theory
            [2] Social contract theory
            [3] Social capital theory
            [4] Legitimacy theory
            [5] Three views of corporations
            [6] TBL (Triple Bottom Line)
            [7] CSR as risk management
CHAPTER 3 PROBLEMS & CASE ANALYSIS
    3.1 THE NEED OF SOLVING BEPS
        3.1.1 Magnitude of BEPS
        3.1.2 Unethical business operation practices
            [1] Negative impact on the countries
                a. Lack of public finance
                b. Increased tax burden of citizens
            [2] Negative impact on company reputation
            [3] Negative impact on economy
                a. Inefficient allocation of resources
                b. Unfair competition between MNEs and SMEs
    3.2 CASE ANALYSIS
        3.2.1 Introduction
            [1] Zambia
            [2] ABF, Illovo Sugar Group and Zambia Sugar
            [3] The Unsweet impact of Zambia Sugar on Zambia
        3.2.2 BEPS mechanisms used by ABF-Treaty shopping (Treaty Abuse)
            [1] Intra-group payments of income to tax havens
            [2] Interest payment
            [3] Income repatriation to home country
        3.2.3 Impact of BEPS on Zambia
        3.2.4 Reaction of Zambia to BEPS
        3.2.5 Implications in perspective of CSR
CHAPTER 4 SOLUTIONS FROM CSR PERSPECTIVE
    4.1 THE NEED OF THE PERSPECTIVE OF CSR FOR SOLOVING BEPS
        4.1.1. The very nature of BEPS
        4.1.2. Existing solutions and limitations
    4.2 TAX AS CSR AGENDA
        4.2.1 For companies
            [1] Setting corporate position in tax planning
            [2] Code of conduct
            [3] Tax policy
            [4] Tax reporting
        4.2.2 Consumers & Media
            [1] Why Consumers and Media should intervene?
            [2] How Consumers and Media can intervene?
                (1) Boycotting
                (2) Name and Shame by Media
        4.2.3 CSR academia
            [1] Sanction Tax as CSR agenda
            [2] Practical CSR guidelines with Tax experts
CONCLUSION & LIMITATIONS
REFERENCES
DEDICATION
RESUME



本文編號(hào):3911594

資料下載
論文發(fā)表

本文鏈接:http://sikaile.net/guanlilunwen/shengchanguanlilunwen/3911594.html


Copyright(c)文論論文網(wǎng)All Rights Reserved | 網(wǎng)站地圖 |

版權(quán)申明:資料由用戶f8490***提供,本站僅收錄摘要或目錄,作者需要?jiǎng)h除請(qǐng)E-mail郵箱bigeng88@qq.com
91欧美日韩国产在线观看| 国产精品福利一级久久| 国产精品视频一区麻豆专区| 九九热这里只有精品视频| 欧美一区日韩二区亚洲三区| 免费在线播放一区二区| 九九热这里只有精品哦| 国产精品免费精品一区二区| 加勒比东京热拍拍一区二区| 99秋霞在线观看视频| 日本中文字幕在线精品| 亚洲视频一区二区久久久| 国产欧美日产久久婷婷| 亚洲欧美日本国产有色| 精品女同一区二区三区| 国产欧美亚洲精品自拍| 国产内射一级一片内射高清视频| 亚洲视频一区二区久久久| 国产情侣激情在线对白| 色婷婷视频免费在线观看| 亚洲熟妇熟女久久精品| 高清不卡视频在线观看| 91久久精品国产成人| 欧美一区二区不卡专区| 蜜桃传媒视频麻豆第一区| 91麻豆精品欧美视频| 日韩欧美精品一区二区三区| 91日韩在线观看你懂的| 一本久道久久综合中文字幕| 国产成人精品一区二区三区| 粉嫩国产美女国产av| 亚洲国产精品久久网午夜| 国产视频一区二区三区四区| 国产亚洲神马午夜福利| 在线视频三区日本精品| 视频一区二区 国产精品| 欧美人妻免费一区二区三区| 日韩精品中文在线观看| 欧美一区二区三区十区| 欧美精品一区久久精品| 欧美大胆美女a级视频|