The New De Minimis Anti-Abuse Rule in the Parent-Subsidiary Directive : Validating EU Tax Competition and Corporate Tax Avoidance?
Year of publication: |
2016
|
---|---|
Authors: | Tavares, Romero J.S. |
Other Persons: | Bogenschneider, Bret (contributor) |
Publisher: |
[2016]: [S.l.] : SSRN |
Subject: | Steuervermeidung | Tax avoidance | Steuerwettbewerb | Tax competition | EU-Staaten | EU countries | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation |
Extent: | 1 Online-Ressource (14 p) |
---|---|
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: 43 Intertax 8/9, 2015 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 1, 2015 erstellt |
Classification: | H20 - Taxation, Subsidies, and Revenue. General ; K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
-
The impact of country-by-country reporting on corporate tax avoidance
Hugger, Felix, (2019)
-
Tax competition and profit shifting : on the relationship between personal and corporate tax rates
Fuest, Clemens, (2002)
-
Tax Competition and Profit Shifting : On the Relationship between Personal and Corporate Tax Rates
Fuest, Clemens, (2021)
- More ...
-
Tavares, Romero J.S., (2017)
-
Multinational Firm Theory and International Tax Law : Seeking Coherence
Tavares, Romero J.S., (2016)
-
Transfer pricing and value creation
Petruzzi, Raffaele, (2019)
- More ...