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
极品少妇一区二区三区精品视频 | 亚洲国产色婷婷久久精品| 国产精品久久女同磨豆腐| av一区二区三区天堂| 国内胖女人做爰视频有没有| 欧美在线视频一区观看| 亚洲乱码av中文一区二区三区 | 国产精品欧美日韩中文字幕| 美国女大兵激情豪放视频播放| 国产又粗又猛又长又黄视频| 精品香蕉国产一区二区三区| 日本东京热加勒比一区二区| 亚洲中文字幕视频一区二区| 国产亚洲视频香蕉一区| 91人妻人人精品人人爽| 日韩精品一区二区三区av在线| 久久精品国产99国产免费| 亚洲精选91福利在线观看| 欧美黑人黄色一区二区| 亚洲一区二区精品福利| 欧美日韩高清不卡在线播放| 99视频精品免费视频播放| 亚洲妇女作爱一区二区三区| 色偷偷亚洲女人天堂观看| 欧美成人免费视频午夜色| 翘臀少妇成人一区二区| 精品综合欧美一区二区三区| 女生更色还是男生更色| 91亚洲国产—区=区a| 97人摸人人澡人人人超碰| 高潮少妇高潮久久精品99| 亚洲一区二区欧美激情| 日本一本不卡免费视频| 黄色国产一区二区三区| 亚洲二区欧美一区二区| 成年人免费看国产视频| 久久午夜福利精品日韩| 欧美日韩三区在线观看| 久久精品国产99精品最新| 欧美激情一区二区亚洲专区| 国产亚洲成av人在线观看|