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~isPartOf:"World tax journal : WTJ"
~subject:"Income tax"
~subject:"Tax avoidance"
~subject:"World"
~type_genre:"Article in journal"
~type_genre:"Handbook"
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Search: ("Steuerflucht" OR "Steuerpolitik") AND NOT isPartOf:Wirtschaftsdienst
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World tax journal : WTJ
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45
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22
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1
R&D tax incentive regimes : a comparison and evaluation of current country practices
Spengel, Christoph
;
Stage, Barbara
;
Steinbrenner, Daniela
- In:
World tax journal : WTJ
14
(
2022
)
2
,
pp. 331-364
Persistent link: https://www.econbiz.de/10013347214
Saved in:
2
Back to grass roots : the arm's length standard, comparability and transparency : some perspectives from the emerging world
Turina, Alessandro
- In:
World tax journal : WTJ
10
(
2018
)
2
,
pp. 295-348
Persistent link: https://www.econbiz.de/10012102012
Saved in:
3
For the good of the game? : a comparison of the taxation of sportspersons and sports organizations outside of and during major sporting events
Thiede, Jeske
;
Trencsik, Stefan
- In:
World tax journal : WTJ
9
(
2017
)
4
,
pp. 599-644
Persistent link: https://www.econbiz.de/10011862460
Saved in:
4
The impact of the global minimum tax on tax competition
Devereux, Michael P.
;
Vella, John
- In:
World tax journal : WTJ
15
(
2023
)
3
,
pp. 323-378
Persistent link: https://www.econbiz.de/10014425574
Saved in:
5
Intra-group debt at the crossroads : stand-alone versus worldwide approach
Burnett, Chloe
- In:
World tax journal : WTJ
6
(
2014
)
1
,
pp. 40-76
Persistent link: https://www.econbiz.de/10010338677
Saved in:
6
IP box regimes and multinational enterprises : does nexus pay off?
Müller, Jessica M.
;
Spengel, Christoph
;
Steinbrenner, …
- In:
World tax journal : WTJ
14
(
2022
)
1
,
pp. 75-112
Persistent link: https://www.econbiz.de/10013345926
Saved in:
7
One directive, several transpositions : a cross-country evaluation of the national implementation of DAC6
Casi-Eberhard, Elisa
;
Chen, Xiao
;
Orlic, Mark Dinko
; …
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 63-81
Persistent link: https://www.econbiz.de/10013166480
Saved in:
8
DAC 6 : an additional common EU reporting standard?
Peeters, Bart
;
Vanneste, Lars
- In:
World tax journal : WTJ
12
(
2020
)
3
,
pp. 499-564
Persistent link: https://www.econbiz.de/10012617951
Saved in:
9
Rethinking the arm's length principle and its impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10 : nothing changed but the change?
Screpante, Mirna
- In:
World tax journal : WTJ
11
(
2019
)
3
,
pp. 425-479
Persistent link: https://www.econbiz.de/10012310223
Saved in:
10
The role of the subjective element in tax abuse and aggressive tax planning
Piantavigna, Paolo
- In:
World tax journal : WTJ
10
(
2018
)
2
,
pp. 193-232
Persistent link: https://www.econbiz.de/10012101990
Saved in:
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