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~isPartOf:"World tax journal : WTJ"
~subject:"Besteuerungsverfahren"
~subject:"International corporate taxation"
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Besteuerungsverfahren
International corporate taxation
Internationale Unternehmensbesteuerung
21
Steuerplanung
11
Tax planning
11
International tax law
10
Internationales Steuerrecht
10
Multinationales Unternehmen
8
Transnational corporation
8
Welt
8
World
8
EU countries
7
EU-Staaten
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Doppelbesteuerung
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Double taxation
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Gewinnverlagerung
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Income shifting
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Steuervermeidung
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Tax avoidance
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Taxation procedure
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E-commerce
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EU tax law
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EU-Steuerrecht
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Electronic Commerce
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OECD countries
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OECD-Staaten
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Transfer pricing
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Verrechnungspreis
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Developing countries
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Entwicklungsländer
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Steuertarif
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Steuerwettbewerb
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Tax competition
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Tax rate
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Transparenz
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1920
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2020
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English
21
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Chand, Vikram
2
Oguttu, Annet Wanyana
2
Turina, Alessandro
2
Ballivet, Louis
1
Brauner, Yariv
1
Burnett, Chloe
1
Cipollini, Claudio
1
De Troyer, Ilse
1
Dourado, Ana Paula
1
Elliffe, Craig
1
Kjærsgaard, Louise Fjord
1
Li, Xiaorong
1
Martín Jiménez, Adolfo J.
1
Müller, Raphael
1
Navarro, Aitor
1
Ozai, Ivan
1
Piantavigna, Paolo
1
Pistone, Pasquale
1
Quentin, Clair
1
Richter, Wolfram F.
1
Romanovska, Kinga
1
Schoenrock, Miles
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World tax journal : WTJ
Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
11
OECD/G20 Base Erosion and Profit Shifting Project
6
Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
6
Working paper
6
Profit shifting of multinational entities : empirical analysis of fs, mergers & acquisitions and financing structures
5
Series on international taxation
5
Festschrift für Wilhelm Haarmann
3
OECD/G20 base erosion and profit shifting project
3
Springer eBook Collection
3
Steuern und Gesellschaft
3
Studienwissen kompakt
3
WU international taxation research paper series : research papers
3
Aalener Schriften zur Betriebswirtschaft
2
Bilanz-, Prüfungs- und Steuerwesen
2
Discussion papers / Wissenschaftszentrum Berlin für Sozialforschung, Abteilung Wettbewerbsfähigkeit und Industrieller Wandel ; Abteilung Marktprozesse und Steuerung ; Arbeitsgruppe Institutionen, Staaten, Märkte ; Abteilung Wettbewerb und Innovation ; Abteilung Verhalten auf Märkten; Forschungsprofessur The Future of Fiscal Federalism ; Forschungs-Gruppe Wettbewerb und Innovation : Schwerpunkt II Märkte und Politik
2
Forum der internationalen Besteuerung
2
Hallesche Schriften zur Betriebswirtschaft
2
IMF Working Paper
2
IMF working papers
2
Institut Finanzen und Steuern : ifst
2
Lehrbuch
2
National tax journal
2
Research
2
Schriftenreihe Münstersche Forschungsbeiträge zu Rechnungslegung und Unternehmensbesteuerung
2
SpringerLink / Bücher
2
Steuer, Wirtschaft und Recht : SWR
2
Steuerrecht und Steuerberatung
2
Studium und Praxis
2
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
2
University of Salzburg working papers in economics and finance
2
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
2
ZEW policy brief
2
essentials
2
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
1
Accounting and taxation review : A&TR
1
Advances in taxation
1
An Elgar reference collection
1
Argumente zu Marktwirtschaft und Politik
1
Australasian accounting business and finance journal : AABF
1
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ECONIS (ZBW)
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1
Default interest in the event of late payment of taxes
De Troyer, Ilse
- In:
World tax journal : WTJ
15
(
2023
)
1
,
pp. 45-61
Persistent link: https://www.econbiz.de/10014425441
Saved in:
2
Reflections on the fight against aggressive tax planning : (when the law is silent)
Piantavigna, Paolo
- In:
World tax journal : WTJ
10
(
2018
)
4
,
pp. 537-561
Persistent link: https://www.econbiz.de/10012102341
Saved in:
3
Tax treaty obstacles in implementing the Pillar Two global minimum tax rules and a possible solution for eliminating the various challenges
Chand, Vikram
;
Turina, Alessandro
;
Romanovska, Kinga
- In:
World tax journal : WTJ
14
(
2022
)
1
,
pp. 3-50
Persistent link: https://www.econbiz.de/10013345904
Saved in:
4
The brave (and uncertain) new world of international taxation under the 2020s Compromise
Elliffe, Craig
- In:
World tax journal : WTJ
14
(
2022
)
2
,
pp. 237-260
Persistent link: https://www.econbiz.de/10013347190
Saved in:
5
How to move forward with country-by-country reporting? : a qualitative content analysis of the stakeholders' comments in the OECD 2020 review
Müller, Raphael
;
Schoenrock, Miles
;
Spengel, Christoph
- In:
World tax journal : WTJ
14
(
2022
)
2
,
pp. 261-284
Persistent link: https://www.econbiz.de/10013347195
Saved in:
6
Is there an international minimum standard on tax treaty shopping after BEPS action 6? : some recent divergent trends
Martín Jiménez, Adolfo J.
- In:
World tax journal : WTJ
14
(
2022
)
3
,
pp. 451-488
Persistent link: https://www.econbiz.de/10013390665
Saved in:
7
Preventing tax base erosion and profit shifting occasioned by offshore indirect transfer of assets : perspectives from Africa
Oguttu, Annet Wanyana
- In:
World tax journal : WTJ
14
(
2022
)
4
,
pp. 689-723
Persistent link: https://www.econbiz.de/10013461976
Saved in:
8
Aligning profit taxation with value creation
Richter, Wolfram F.
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 3-23
Persistent link: https://www.econbiz.de/10013166475
Saved in:
9
A potential legal rationale for taxing rights of market jurisdictions
Li, Xiaorong
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 25-61
Persistent link: https://www.econbiz.de/10013166476
Saved in:
10
Gently down the stream : BEPS, value theory and the allocation of profitability along global value chains
Quentin, Clair
- In:
World tax journal : WTJ
13
(
2021
)
2
,
pp. 163-216
Persistent link: https://www.econbiz.de/10013166495
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