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~isPartOf:"ATAX research series"
~isPartOf:"Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)"
~isPartOf:"International tax and public finance"
~subject:"Capital income tax"
~subject:"Tax policy"
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Capital income tax
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ATAX research series
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
International tax and public finance
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9
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The taxation of interest savings income in the European capital market : an analysis of council directive 2003/48/EC and its implication on the member states of the EU and third countries
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Withholding tax rates on dividends : symmetries versus asymmetries or single- versus multi-rated double tax treaties
Petkova, Kunka
- In:
International tax and public finance
28
(
2021
)
4
,
pp. 890-940
Persistent link: https://www.econbiz.de/10012617372
Saved in:
2
Inclusive fiscal reform : ensuring fairness and transparency in the international tax system
Bradbury, David
;
O'Reilly, Pierce
- In:
International tax and public finance
25
(
2018
)
6
,
pp. 1434-1448
Persistent link: https://www.econbiz.de/10012033575
Saved in:
3
New Zealand's thin capitalization rules and the arm's length principle
Smith, Andrew M. C.
;
Dunmore, Paul V.
- In:
Bulletin for international fiscal documentation : …
57
(
2003
)
10
,
pp. 503-510
Persistent link: https://www.econbiz.de/10001849092
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4
Residence-based capital taxation in a small open economy : why information is voluntarily exchanged and why it is not
Eggert, Wolfgang
;
Kolmar, Martin
- In:
International tax and public finance
9
(
2002
)
4
,
pp. 465-482
Persistent link: https://www.econbiz.de/10001710705
Saved in:
5
Why capital income taxes survive in open economies : the role of multinational firms
Fuest, Clemens
;
Huber, Bernd
- In:
International tax and public finance
9
(
2002
)
5
,
pp. 567-589
Persistent link: https://www.econbiz.de/10001719195
Saved in:
6
Foreign tax credit and the current account
Iwamoto, Yasushi
;
Shibata, Akihisa
- In:
International tax and public finance
6
(
1999
)
2
,
pp. 131-148
Persistent link: https://www.econbiz.de/10001418505
Saved in:
7
Recent developments in South African tax
Eskinazi, Ray
;
Wylie, Tracy
- In:
Bulletin for international fiscal documentation : …
52
(
1998
)
6
,
pp. 234-241
Persistent link: https://www.econbiz.de/10001397272
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8
Special issue: IFA 52nd congress : 4 - 9 October, London, United Kingdom
1998
Persistent link: https://www.econbiz.de/10001397401
Saved in:
9
Anti-tax-avoidance provisions and the size of foreign direct investment
Weichenrieder, Alfons J.
- In:
International tax and public finance
3
(
1996
)
1
,
pp. 67-81
Persistent link: https://www.econbiz.de/10001202039
Saved in:
10
Free trade taxation and protectionist taxation
Slemrod, Joel
- In:
International tax and public finance
2
(
1995
)
3
,
pp. 471-489
Persistent link: https://www.econbiz.de/10001201477
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