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
久久亚洲精品成人国产| 五月激情五月天综合网| 欧美一级日韩中文字幕| 人妻中文一区二区三区| 九九蜜桃视频香蕉视频| 日本精品中文字幕人妻| 亚洲欧洲一区二区综合精品| 日本精品理论在线观看| 日韩午夜老司机免费视频| 欧美日不卡无在线一区| 亚洲av熟女国产一区二区三区站| 二区久久久国产av色| 69精品一区二区蜜桃视频| 正在播放玩弄漂亮少妇高潮| 东京干男人都知道的天堂| 欧美一区二区三区在线播放| 粉嫩国产一区二区三区在线| 日韩三级黄色大片免费观看| 久久夜色精品国产高清不卡| 激情内射亚洲一区二区三区| 欧美熟妇喷浆一区二区| 91在线播放在线播放观看| 好东西一起分享老鸭窝| 日韩精品一区二区三区含羞含羞草 | 国产又粗又猛又长又黄视频| 亚洲五月婷婷中文字幕| 不卡视频在线一区二区三区| 久久综合狠狠综合久久综合| 亚洲免费观看一区二区三区| 人妻一区二区三区多毛女| 日系韩系还是欧美久久| 精品一区二区三区乱码中文| 国产又粗又猛又爽又黄的文字| av在线免费播放一区二区| 午夜精品一区二区av| 成人午夜视频在线播放| 九九热最新视频免费观看| 久久国产亚洲精品赲碰热| 午夜视频成人在线观看| 91熟女大屁股偷偷对白| 99久久精品视频一区二区|