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~isPartOf:"World tax journal : WTJ"
~subject:"Gewinnverlagerung"
~subject:"World"
~type_genre:"Article in journal"
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Profit shifting and "aggressive" tax planning by multinational firms : issues and options for reform
Fuest, Clemens
;
Spengel, Christoph
;
Finke, Katharina
; …
- In:
World tax journal : WTJ
5
(
2013
)
3
,
pp. 307-324
Persistent link: https://www.econbiz.de/10010439917
Saved in:
2
International taxation in the digital economy : challenge accepted?
Olbert, Marcel
;
Spengel, Christoph
- In:
World tax journal : WTJ
9
(
2017
)
1
,
pp. 3-46
Persistent link: https://www.econbiz.de/10011805692
Saved in:
3
The evolution of thinking on tax and the digitalization of business 1996-2018
Collier, Richard S.
- In:
World tax journal : WTJ
15
(
2023
)
2
,
pp. 145-204
Persistent link: https://www.econbiz.de/10014425446
Saved in:
4
Critical analysis of the principal purpose test and the limitation on benefits rule : a world divided but it takes two to tango
Mithe, Ameya
- In:
World tax journal : WTJ
12
(
2020
)
1
,
pp. 129-165
Persistent link: https://www.econbiz.de/10012617886
Saved in:
5
Curtailing BEPS through enforcing corporate transparency : the challenges of implementing country-by-country reporting in developing countries and the case for making public countr...
Oguttu, Annet Wanyana
- In:
World tax journal : WTJ
12
(
2020
)
1
,
pp. 167-213
Persistent link: https://www.econbiz.de/10012617887
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6
Taxpayer's right of defence in the international context : the case of exchange of tax information and a proposal for the "English" Wednesbury doctrine as the new OECD (BEPS) stand...
Cannas, Francesco
- In:
World tax journal : WTJ
12
(
2020
)
2
,
pp. 377-408
Persistent link: https://www.econbiz.de/10012617894
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7
Designing a general anti-avoidance rule for the East African Community : a comparative analysis
Titus, Afton
- In:
World tax journal : WTJ
11
(
2019
)
2
,
pp. 261-301
Persistent link: https://www.econbiz.de/10012310212
Saved in:
8
How to move forward with country-by-country reporting? : a qualitative content analysis of the stakeholders' comments in the OECD 2020 review
Müller, Raphael
;
Schoenrock, Miles
;
Spengel, Christoph
- In:
World tax journal : WTJ
14
(
2022
)
2
,
pp. 261-284
Persistent link: https://www.econbiz.de/10013347195
Saved in:
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