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WILL THE OECD INITIATIVE ON HARMFUL TAX COMPETITION HELP DEVELOPING AND TRANSITION COUNTRIES?
McLure Jr, Charles E. - In: Bulletin for international fiscal documentation : … 59 (2005) 3, pp. 90-98
Persistent link: https://www.econbiz.de/10006162551
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LOST IN TRANSLATION: CONTEXTUAL CONSIDERATIONS IN EVALUATING THE RELEVANCE OF US EXPERIENCE FOR THE EUROPEAN COMMISSION'S COMPANY TAXATION PROPOSALS
Hellerstein, Walter; McLure Jr, Charles E. - In: Bulletin for international fiscal documentation : … 58 (2004) 3, pp. 86-98
Persistent link: https://www.econbiz.de/10006165988
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TAX COMPETITION IN A DIGITAL WORLD - The advent of electronic commerce has important implications for taxation. Concepts that were designed for a pre-digital world, including those...
McLure Jr, Charles E. - In: Bulletin for international fiscal documentation : … 57 (2003) 4, pp. 146-159
Persistent link: https://www.econbiz.de/10006170203
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REPLACING SEPARATE ENTITY ACCOUNTING AND THE ARM'S LENGTH PRINCIPLE WITH FORMULARY APPORTIONMENT - Because of well-known difficulties encountered in implementing separate entity ac...
McLure Jr, Charles E. - In: Bulletin for international fiscal documentation : … 56 (2002) 12, pp. 586-599
Persistent link: https://www.econbiz.de/10006172485
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EU AND US SALES TAXES IN THE DIGITAL AGE: A COMPARATIVE ANALYSIS
McLure Jr, Charles E. - In: Bulletin for international fiscal documentation : … 56 (2002) 4, pp. 135-145
Persistent link: https://www.econbiz.de/10006175497
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ARTICLES - GLOBALIZATION, TAX RULES AND NATIONAL SOVEREIGNTY
McLure Jr, Charles E. - In: Bulletin for international fiscal documentation : … 55 (2001) 8, pp. 328-341
Persistent link: https://www.econbiz.de/10006179723
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ARTICLES - TAX ASSIGNMENT AND SUBNATIONAL FISCAL AUTONOMY - This article discusses the question of which taxes should subnational governments levy and how - Commonly called the "ta...
McLure Jr, Charles E. - In: Bulletin for international fiscal documentation : … 54 (2000) 12, pp. 626-635
Persistent link: https://www.econbiz.de/10006184132
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ARTICLES - INTERNATIONAL: - TAX HOLIDAYS AND INVESTMENT INCENTIVES - A COMPARATIVE ANALYSIS - Following the fall of the Iron Curtain many countries in transition from socialism (CI...
McLure Jr, Charles E. - In: Bulletin for international fiscal documentation : … 53 (1999) 8-9, pp. 326-339
Persistent link: https://www.econbiz.de/10006192310
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KAZAKSTAN: TAX REFORM IN KAZAKSTAN - Kazakstan's experience in fiscal reform may seem anomalous. Although a poor and relatively obscure nation in Central Asia, in 1995 Kazakstan ad...
McLure Jr, Charles E. - In: Bulletin for international fiscal documentation : … 52 (1998) 8-9, pp. 375-388
Persistent link: https://www.econbiz.de/10006198145
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UNITED STATES: TAX ADMINISTRATION IN THE UNITED STATES OF AMERICA: A DECENTRALIZED SYSTEM
Duncan, Harley T.; McLure Jr, Charles E. - In: Bulletin for international fiscal documentation : … 51 (1997) 2, pp. 74-85
Persistent link: https://www.econbiz.de/10006206143