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Besteuerungsverfahren
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World tax journal : WTJ
National tax journal
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OECD/G20 Base Erosion and Profit Shifting Project
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CESifo working papers
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NBER working paper series
161
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Working paper
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OECD/G20 base erosion and profit shifting project
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Der Betrieb
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International tax and public finance
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Betriebs-Berater : BB
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Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
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IMF Working Papers
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Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
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CESifo Working Paper
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European taxation : official journal of the Confédération Fiscale Européenne
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CESifo Working Paper Series
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Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
55
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
54
IMF working papers
53
Europäische Hochschulschriften / 5
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Public finance review : PFR
51
FinanzArchiv : European journal of public finance
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SpringerLink / Bücher
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Intertax : international tax review
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ZEW discussion papers
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Steuer, Wirtschaft und Recht : SWR
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Journal of state taxation
37
Public finance
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WPg : Kompetenz schafft Vertrauen
34
Discussion paper
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Tax law review
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CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
32
Advances in taxation
31
IMF working paper
31
Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
31
Betriebswirtschaftliche Forschung und Praxis : BFuP
30
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1
Why corporate taxation should mean source taxation : a response to the OECD's actions against base erosion and profit shifting
Cavelti, Luzius U.
;
Jaag, Christian
;
Rohner, Tobias F.
- In:
World tax journal : WTJ
9
(
2017
)
3
,
pp. 352-390
Persistent link: https://www.econbiz.de/10011805737
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2
The definitions of dividends and interest in the OECD Model : something lost in translation?
Avery Jones, John F.
;
Baker, Philip
;
De Broe, Luc
; …
- In:
World tax journal : WTJ
1
(
2009
)
1
,
pp. 5-45
Persistent link: https://www.econbiz.de/10003925060
Saved in:
3
Aligning profit taxation with value creation
Richter, Wolfram F.
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 3-23
Persistent link: https://www.econbiz.de/10013166475
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4
A potential legal rationale for taxing rights of market jurisdictions
Li, Xiaorong
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 25-61
Persistent link: https://www.econbiz.de/10013166476
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5
Artificial intelligence and tax administration : strategy, applications and implications, with special reference to the tax inspection procedure
Serrano Antón, Fernando
- In:
World tax journal : WTJ
13
(
2021
)
4
,
pp. 575-608
Persistent link: https://www.econbiz.de/10013166779
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6
Should inheritance be taxed as income?
Stevanato, Dario
- In:
World tax journal : WTJ
13
(
2021
)
4
,
pp. 647-685
Persistent link: https://www.econbiz.de/10013166785
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7
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
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8
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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9
Citizenship and tax
Beretta, Giorgio
- In:
World tax journal : WTJ
11
(
2019
)
2
,
pp. 227-260
Persistent link: https://www.econbiz.de/10012310211
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10
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
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