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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

Making Dispute Resolution More Effective – MAP Peer Review Report, China (Stage 1) : Inclusive Framework on BEPS: Action 14

OECD - 2019

Persistent link: https://www.econbiz.de/10012451649

China (stage 1)

OECD - 2019

Persistent link: https://www.econbiz.de/10012175339

Hong Kong, China (stage 1)

OECD - 2019

Persistent link: https://www.econbiz.de/10012175607

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

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