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~isPartOf:"Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)"
~isPartOf:"Tax law review"
~subject:"Doppelbesteuerung"
~subject:"Einkommensteuer"
~subject:"Entwicklungsländer"
~subject:"Japan"
~subject:"Südafrika"
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Search: subject_exact:"Steuerrechtliches Anrechnungsverfahren"
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Doppelbesteuerung
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Corporate income tax
63
Körperschaftsteuer
63
USA
26
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Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
Tax law review
National tax journal
33
CESifo working papers
28
Europäische Hochschulschriften / 5
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NBER working paper series
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CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
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Der Betrieb
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Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
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Journal of public economics
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Steuer, Wirtschaft und Recht : SWR
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The American journal of tax policy
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The accounting review : a publication of the American Accounting Association
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Finanz-Rundschau Ertragsteuerrecht : FR
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1
How corporate integration could kill the market for corporate tax shelters
Gergen, Mark P.
- In:
Tax law review
61
(
2008
)
2
,
pp. 145-167
Persistent link: https://www.econbiz.de/10003757089
Saved in:
2
Denmark: new joint taxation regime, territoriality principle and reduction of the corporate tax rate
Ottosen, Arne Møllin
;
Nørremark, Michael
- In:
Bulletin for international fiscal documentation : …
59
(
2005
)
11
,
pp. 471-475
Persistent link: https://www.econbiz.de/10003182498
Saved in:
3
Tax credits, source rules, trade, and electronic commerce : behavioral margins and the design of international tax systems
Grubert, Harry
- In:
Tax law review
58
(
2005
)
2
,
pp. 149-190
Persistent link: https://www.econbiz.de/10003172652
Saved in:
4
Tax treatment of stock options in Japan
Watanabe, Tetsuya
- In:
Bulletin for international fiscal documentation : …
58
(
2004
)
1
,
pp. 31-38
Persistent link: https://www.econbiz.de/10001904865
Saved in:
5
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
Saved in:
6
Company-shareholder taxation in South Africa : single or double taxation?
Cloete VanBlerck, Marius
- In:
Bulletin for international fiscal documentation : …
57
(
2003
)
12
,
pp. 567-573
Persistent link: https://www.econbiz.de/10001849165
Saved in:
7
How derivates use affects double taxation of corporate income
Scarborough, Robert H.
- In:
Tax law review
55
(
2002
)
4
,
pp. 465-531
Persistent link: https://www.econbiz.de/10001713145
Saved in:
8
Transformation of Japan's corporation tax : 1988 to 2000
Masui, Yoshihiro
- In:
Bulletin for international fiscal documentation : …
55
(
2001
)
3
,
pp. 100-107
Persistent link: https://www.econbiz.de/10001555452
Saved in:
9
Partial basis indexation : an implicit response to tax deferral
Engler, Mitchell L.
- In:
Tax law review
53
(
2000
)
2
,
pp. 177-224
Persistent link: https://www.econbiz.de/10001492741
Saved in:
10
20th century taxes and their future
Messere, Kenneth C.
- In:
Bulletin for international fiscal documentation : …
54
(
2000
)
1
,
pp. 2-29
Persistent link: https://www.econbiz.de/10001495710
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