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The purpose of this paper is to unveil the true background of the Base Erosion and Profit Shifting (BEPS) Project and to suggest crucial indexes for bringing a movement into a future ceiling causing a struggle of the international tax system.

This paper looks into the historical context of this project before and after Starbucks’ scandal, comparing to other contexts of the international tax system. Also, this paper partially reviews BEPS from a legal perspective.

The key factors for building momentum of reform of international taxation are a country having a government willing to embrace the cause of reform, unfairness felt toward entities using tax avoidance schemes which other comparable entities could not be use, grass-roots pressure for the reform, effective places to negotiate cooperation among major countries for the reform, solid cooperation among many countries in the world to implement standards and rhetoric of slogan with less opposition.

The momentum of the reform of international taxation was analyzed before. But the BEPS Project has involved some unique events as compared with the Organization for Economic Cooperation and Development’s project on harmful tax practices, such as initiation of NGOs and boycott by consumers. Additionally, this paper will discuss insights, which the former research did not do.

Research shows that employers are demanding generic skills from employees to complement disciplinary expertise. Evidence shows that majority of the higher institutions are struggling to meet this demand, especially in developing nations. Hence, these skills may be acquired while in the workplace through training and retraining. Studies concerning the Nigerian built environment professionals (BEP) generic skills in the workplace are scarce. Therefore, the purpose of this paper is to investigate Nigeria’s BEP generic skills in the workplace via an unexplored mechanism and proffer feasible policy solutions that can improve BEP generic skills development.

The views of BEP were collated via a phenomenology type of qualitative research design across two major Nigerian cities where construction activities are soaring. Virtual interviews were conducted for 20 selected BEP. Data saturation was accomplished and the emerged three themes were analysed through a thematic analysis.

Findings show that generic skills enhance value for money in construction project delivery. But many of these professionals do not possess these skills in their daily operations. This has raised concerns about the present curriculum for preparing the built environment graduates in today’s profession. Findings categorised the hindrances into employers related-hindrances and employees related-hindrances in Nigeria’s BEP context.

This study is confined to the relevance and hindrances of the generic skills for Nigerian BEP, and proffer feasible policies to promote generic skills in the workplace via a qualitative approach. Future study is needed to investigate the role of the various professional Institutes within Nigeria’s built environment in promoting generic skills.

The paper advanced key stakeholders including BEP Institutes and regulatory bodies to redirect their continuing professional development towards developing professional values and identities as a trajectory to promote the growth of BEP generic skills in the workplace.

The proposed framework can be used to promote the implementation of generic skills for BEP across all levels. This would assist and stir up policymakers and other stakeholders in connection with the implementation of generic skills within the BEP.

Master information delivery plan (MIDP) is a key requirement for building information modelling (BIM) execution plan (BEP) that enlists all information deliverables in BIM-based project, containing information about what would be prepared, when, by who, as well as the procedures and protocols to be used. In a well-conceived BEP, the MIDP facilitates collaboration among stakeholders. However, current approaches to generating MIDP are manual, making it tedious, error-prone and inconsistent, thereby limiting some expected benefits of BIM implementation. The purpose of this study is to automate the MIDP and demonstrate a collaborative BIM system that overcomes the problems associated with the traditional approach.

A BIM cloud-based system (named Auto-BIMApp) involving naming that automated MIDP generation is presented. A participatory action research methodology involving academia and industry stakeholders is followed to design and validate the Auto-BIMApp.

A mixed-method experiment is conducted to compare the proposed automated generation of MIDP using Auto-BIMApp with the traditional practice of using spreadsheets. The quantitative results show over 500% increased work efficiency, with improved and error-free collaboration among team members through Auto-BIMApp. Moreover, the responses from the participants using Auto-BIMApp during the experiment shows positive feedback in term of ease of use and automated functionalities of the Auto-BIMApp.

The replacement of traditional practices to a complete automated collaborative system for the generation of MIDP, with substantial productivity improvement, brings novelty to the present research. The Auto-BIMApp involve multidimensional information, multiple platforms, multiple types and levels of users, and generates three different representations of MIDP.

In spite of emerging research on building information modelling (BIM) capability assessment, there is a general dearth of knowledge about the links between often pre-emptive capability measurement attributes and actual delivery success. More so, current studies have not considered success from the wider construction supply chain (CSC) perspective. So far, the perceived importance of capability metrics is not based on post-project evaluations of their contribution to BIM delivery success. This paper aims to identify relevant BIM capability attributes used for qualifying CSC organisations for projects and further aims to investigate their relative importance and influence on some key aspects of BIM delivery success.

Based on heretofore validated set of BIM capability attributes from semi-structured interviews and a Delphi study, a survey of CSC firms on BIM-enabled projects was used to model the influence of BIM capability attributes on BIM delivery success. Multiple regression modelling was performed to ascertain the nature of the relationship between BIM capability attributes and the key aspects of BIM delivery success as identified from the literature.

BIM staff experience and the suitability of proposed methodology prior to project commencement were identified as the most influential on BIM delivery quality, as well as delivery within schedule and on budget. Conversely, the administrative and strategic-level capacities were found as the most influential in leveraging collaboration, coordination or integration of the CSC on projects through BIM.

This study provides a step change in prioritising BIM capability criteria based on evidence of their contribution to delivery success in key performance areas, rather than their perceived importance as capability metrics as widely practised.

This chapter presents a case study of building TU/e innovation Space, a unique learning hub for developing, sustaining, and disseminating research-informed challenge-based learning (CBL) practices at the Eindhoven University of Technology (TU/e). This learning hub for education innovation fosters the collaboration between students, industry, research, and societal organizations and drives the continued development of the CBL approach at TU/e. The chapter presents insights from the development of CBL at TU/e innovation Space, drawn from postcourse evaluation surveys of two flagship courses, the innovation Space Bachelor End Project (ISBEP; third year bachelor level) and the innovation Space Project (ISP; master's course level). Analysis of the data shows that students generally rated the courses highly. As the main motivation to choose these courses, students cited the desire to do something else than their own major, aiming for interdisciplinarity and breadth of knowledge, and wanting to do something real-life or business-like. Students also liked the ability to choose their own project, but in some cases, struggled with the structure of the assessment. We also briefly describe academics' perspective on running CBL courses at the hub and present additional activities related to the full learning ecosystem of the hub. Finally, we describe some of the future directions in terms of CBL research and educational developments at the hub.

The emergence of building information modelling (BIM) has led to the need for pre-qualification and selection of organisations capable of working within a BIM environment. Several criteria have been proposed for the assessment of an organisation’s BIM capability during the pre-qualification and selection phase of projects. However, no studies have sought to empirically establish whether organisations selected on the basis of such criteria have actually been the most successful at delivering BIM on projects. The purpose of this paper is to address the aforementioned gap through a comparison of predicted BIM capability and post-selection performance.

BIM capability of firms in a case study was predicted using 28 BIM pre-qualification and selection criteria, prioritised based on their perceived contribution to BIM delivery success from a survey of practitioners on BIM-enabled projects. The comparison of predicted BIM capability and post-selection performance was, on the other hand, achieved through the application of the Technique to Order Preference by Similarity to Ideal Solution and fuzzy sets theory (Fuzzy-TOPSIS).

Findings underscore the reliability of the 28 BIM pre-qualification and selection criteria as well as the priority weightings proposed for their use in predicting BIM capability and likelihood of performance. The findings have highlighted the importance of criteria related as previous BIM use experience as well as information processing maturity as critical indicators of the capability of organisations, particularly design firms.

Overall, the findings highlight the need for prioritisation of BIM pre-qualification and selection criteria on the basis of their actual contribution to delivery success from post-selection evaluation of performance.

Studies show that the twenty-first-century construction industry needs reskilling and upskilling tools to train large numbers of the workforce for better-integrated project delivery. Evidence shows that digitisation via the fourth industrial revolution (4IR) technology can play a critical role in reskilling and competency demand. Attempting to use digital technology may have had some challenges. Studies about the perceived hindrances facing Nigeria's built environment professionals (BEP) reskilling and upskilling needs in the workplace via 4IR technologies are scarce. Thus, the study investigated the perceived encumbrances facing Nigeria's BEP training needs and proffered measures to improve their performance in the workplace via 4IR technologies.

The researchers engaged BEP in Lagos and Abuja, Nigeria. Regarding the data collection, a qualitative research design was adopted. The study achieved saturation after 32 virtual interviews. A thematic analysis was adopted for the collected data.

The study shows that using 4IR for reskilling and upskilling will enhance integrated project delivery. But the level of usage in training needs is low. Findings identified the various ways reskilling and upskilling could be achieved. Also identified are the major built environment areas that require 4IR training. Findings highlighted possible encumbrances facing the use of 4IR technologies by Nigerian BEP for reskilling and upskilling needs in the workplace and proffered feasible measures to improve 4IR usage for training needs.

The study is restricted to the perceived encumbrances and proffers measures to improve BEP reskilling and upskilling needs via 4IR technologies via a qualitative method. Future research is required to validate the findings and test the proposed framework that emerged from the study.

The study confirms that reskilling and upskilling measures are required at all skill levels and may lead to economic growth. The paper would advance Nigerian higher educational accreditation agencies and various BEP regulatory bodies to review the curriculum and incorporate 4IR as a component or module.

The thematic network analysis and proposed framework could be utilised to stimulate Nigeria's BEP reskilling and upskilling needs in the workplace via 4IR technologies. It would stir main stakeholders, especially government policymakers, to facilitate programmes to improve 4IR technologies usage.

The purpose of this paper is to discuss tax and accounting issues related to the evolution of the intellectual property box in Portugal and present a preliminary view of its impact. In 2014, Portugal adopted an Intellectual Property (IP) box, exempting from corporate taxation half of the gross revenue obtained from selling IP rights. In 2016, the country adopted a new IP regime, in line with BEPS’ recommendations, with stricter rules for exempting income. The “modified nexus approach”, recommended by the OECD, was the cornerstone of legal changes. The research questions addressed in this paper are as follows: was the Portuguese IP box, set up in 2014, internationally competitive in terms of the scope of qualifying assets and the tax rate when compared to other EU countries? Could its legal design induce potential corporate tax avoidance? Does the new IP box framework reduce avoidance opportunities and does it increase tax and accounting complexity for companies and tax auditors?

The methodology used in this paper is based on the legal research method combined with a case study analysis of the IP box in Portugal. The economic motivation for legal changes, the interaction between the tax authorities and the policy makers in the wake of BEPS’ recommendations, and the economic crisis that Portugal faced, influenced legislative options. A multidisciplinary approach is required to analyse the IP box modifications, and the methodology follows this line of enquiry.

The author concludes that the 2014 IP box was not competitive in terms of the scope of qualifying assets and the tax rate. However, it could be a potential tool for tax avoidance, mainly linked to transfer pricing strategies. Legal changes, introduced in 2016, by enacting stricter rules for granting tax benefits, fit a worldwide trend of restraining profit shifting opportunities linked to intangibles. The new framework clearly impacts tax and accounting complexity, for companies and tax auditors. Preliminary data, for 2014 and 2015, show a negligible impact of the IP box on corporate taxation.

The “modified nexus approach” is not a definitive panacea for fighting tax avoidance. Multinationals may move resources (e.g. highly specialized persons) to entities that are developing IP, curtailing the restriction associated with acquiring services from related parties. Tax authorities may fight these schemes, but face a challenging task. The grandfathering option and new accounting choices related to expense allocation are delicate issues. Not all countries adopted BEPS’ recommendations at the same time, which may impact international profit shifting activities and increase tax authorities’ costs to control them. The paper also provides preliminary and exploratory evidence that IP boxes, per se, do not suddenly raise the R&D activity of firms.

The analysis highlights legal, accounting and economic issues in dealing with changes in investment incentives and can or may be a useful remainder for countries in the process of setting up, or amending, IP boxes.

This paper presents a set of instrumental case studies for the context-based learning of BIM in the milieu of knowledge-based practice in the AEC industry. The study aimed to examine students' actions and perspectives in a simulated learning environment for real-world BIM processes. The core intent was to provide an in-depth understanding of strategic and functional BIM implementation by synthesizing a suggestive pedagogical framework based on context-based learning approaches.

Derived from context-based approaches and experiential learning methods such as role-play, problem-based and active learning, the study involved a set of doctoral-level case studies. In a qualitative research study, these cases were devised and organized around industry-focused simulations on various levels of BIM implementation strategies.

Results from the case studies and the student responses suggest that the comprehensive evaluation of real-world BIM implementation simulations facilitates a solid understanding of the value of BIM. The participation of industry professionals catalyzes the development of strategic and functional BIM competencies.

The study proposes a well-structured and replicable BIM learning framework based on context-based learning approaches. The novel framework is adaptive and flexible for BIM education. It can provide students with the necessary skills, strategic vision and professional competencies for innovative practices in the 21st-century AEC Industry. The simulative learning settings, including the evaluation rubrics and connected instructional methods, can be implemented and further developed for similar education efforts.