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An assessment of global formula apportionment
Mooij, Ruud A. de; Liu, Li; Prihardini, Dinar - In: National tax journal 74 (2021) 2, pp. 431-465
Persistent link: https://www.econbiz.de/10012548883
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National digital taxes : lessons from Europe
Geringer, Stefanie - In: South African journal of accounting research 35 (2021) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10012384048
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Investor valuations of Japan's adoption of a territorial tax regime : quantifying the direct and competitive effects of international tax reform
Bradley, Sebastien; Dauchy, Estelle; Hasegawa, Makoto - In: International tax and public finance 25 (2018) 3, pp. 581-630
Persistent link: https://www.econbiz.de/10012033106
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Location-sector analysis of international profit shifting on a multilayer ownership-tax network
Nakamoto, Tembo; Rouhban, Odile; Ikeda, Yūichi - In: Evolutionary and institutional economics review 17 (2020) 1, pp. 219-241
Persistent link: https://www.econbiz.de/10012172567
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Chapter 28 International taxation
Gordon, Roger H.; Hines, James R. - In: Handbook of public economics : volume 4, (pp. 1935-1995). 2002
The integration of world capital markets carries important implications for the design and impact of tax policies. This …
Persistent link: https://www.econbiz.de/10014024861
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The International Taxation System
Lymer, Andrew - 2002
International taxation is a vital issue for a growing number of business and individuals across the world. The need to …
Persistent link: https://www.econbiz.de/10013518668
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The formation of international treaties
Fon, Vincy; Parisi, Francesco - In: Review of law and economics : publ. in cooperation with … 3 (2007) 1, pp. 37-60
Persistent link: https://www.econbiz.de/10009424452
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Designing international tax reform : lessons from TCJA
Herzfeld, Mindy - In: International tax and public finance 28 (2021) 5, pp. 1163-1187
Persistent link: https://www.econbiz.de/10012703903
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Updated guidance on tax treaties and the impact of the COVID-19 pandemic
OECD - 2021
Unprecedented measures imposed or recommended by governments, including travel restrictions and curtailment of business operations, have been in effect in most jurisdictions in various forms and stages during most of 2020 due to the COVID-19 pandemic and this situation continues in 2021. This...
Persistent link: https://www.econbiz.de/10012512049
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International commercial tax
Harris, Peter - 2020 - Second edition.
International Commercial Tax, 2nd edition takes account of the substantial developments of the last decade. With more than sixty percent new material, the book considers the outcomes of the OECD's BEPS project and the substantial consequential 2017 revisions of the OECD and UN Model tax...
Persistent link: https://www.econbiz.de/10013272343