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~isPartOf:"World tax journal : WTJ"
~subject:"Theory"
~subject:"Unternehmensbesteuerung"
~type_genre:"Aufsatz in Zeitschrift"
~type_genre:"Aufsatzsammlung"
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World tax journal : WTJ
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ECONIS (ZBW)
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1
Addressing the debt-equity bias within a common consolidated corporate tax base (CCCTB) : possibilities, impact on effective tax rates and revenue neutrality
Spengel, Christoph
;
Heckemeyer, J. H.
;
Nicolay, Katharina
; …
- In:
World tax journal : WTJ
10
(
2018
)
2
,
pp. 165-191
Persistent link: https://www.econbiz.de/10012101988
Saved in:
2
Why corporate taxation should mean source taxation : a response to the OECD's actions against base erosion and profit shifting
Cavelti, Luzius U.
;
Jaag, Christian
;
Rohner, Tobias F.
- In:
World tax journal : WTJ
9
(
2017
)
3
,
pp. 352-390
Persistent link: https://www.econbiz.de/10011805737
Saved in:
3
Controlled foreign corporations as fiscally transparent entities : the application of CFC rules in tax treaties
Canè, Daniele
- In:
World tax journal : WTJ
9
(
2017
)
4
,
pp. 521-563
Persistent link: https://www.econbiz.de/10011862453
Saved in:
4
The multilateral tax instrument and its relationship with tax treaties
Bravo, Nathalie
- In:
World tax journal : WTJ
8
(
2016
)
3
,
pp. 279-304
Persistent link: https://www.econbiz.de/10011722876
Saved in:
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