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~institution:"OECD"
~subject:"Steuersystem"
~subject:"Steuervermeidung"
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ECONIS (ZBW)
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Making Dispute Resolution More Effective – MAP Peer Review Report, Hong Kong, China (Stage 1) : Inclusive Framework on BEPS: Action 14
OECD
-
2019
efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model
Tax
Convention and … commits countries to endeavour to resolve disputes related to the interpretation and application of
tax
treaties. The Action …
Persistent link: https://www.econbiz.de/10012451563
Saved in:
2
Making Dispute Resolution More Effective – MAP Peer Review Report, China (Stage 1) : Inclusive Framework on BEPS: Action 14
OECD
-
2019
efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model
Tax
Convention and … commits countries to endeavour to resolve disputes related to the interpretation and application of
tax
treaties. The Action …
Persistent link: https://www.econbiz.de/10012451649
Saved in:
3
China (stage 1)
OECD
-
2019
Persistent link: https://www.econbiz.de/10012175339
Saved in:
4
Hong Kong, China (stage 1)
OECD
-
2019
Persistent link: https://www.econbiz.de/10012175607
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5
Aggressive
Tax
Planning based on After-
Tax
Hedging
OECD
-
2013
Aggressive
tax
planning (ATP) schemes based on after-
tax
hedging pose a threat to countries’ revenue base: empirical … taxation on hedging transactions, this report illustrates the features of ATP schemes based on after-
tax
hedging, summarises …
Persistent link: https://www.econbiz.de/10015082263
Saved in:
6
Do investors disproportionately shed assets of distant countries under increased uncertainty? : evidence from the global financial crisis
2012
The global crisis of 2008-09 went in hand with sharp fluctuations in capital flows. To some extent, these fluctuations may have been attributable to uncertainty-averse investors indiscriminately selling assets about which they had poor information, including those in geographically distant...
Persistent link: https://www.econbiz.de/10009691014
Saved in:
7
International
tax
avoidance and evasion : four related studies
1987
Persistent link: https://www.econbiz.de/10000709418
Saved in:
8
Technology Tools to Tackle
Tax
Evasion and
Tax
Fraud
OECD
-
2017
Persistent link: https://www.econbiz.de/10015082453
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9
Guidance on transfer pricing documentation and country-by-country reporting : [action 13: 2014 deliverable]
2014
Persistent link: https://www.econbiz.de/10010414843
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10
Neutralising the effects of hybrid mismatch arrangements : [action 2: 2014 deliverable]
2014
Persistent link: https://www.econbiz.de/10010414846
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