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Impact of a minimum tax rate under the Pillar Two solution on small island developing states
Sharma, Kuldeep - 2022
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
Persistent link: https://www.econbiz.de/10013393654
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Tax rights in transition economies : a tragedy of the commons?
Berkowitz, Daniel Michael; Li, Wei - In: Journal of public economics 76 (2000) 3, pp. 369-397
Persistent link: https://www.econbiz.de/10001472922
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Subnational taxation in large emerging countries: BRIC plus one
Bird, Richard M. - 2012
Persistent link: https://www.econbiz.de/10009612871
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Nalogovaja sistema v Rossii i Kitae
Kolčin, S. I.; Ma, Haitao; Ton, Vėj - 2010
Persistent link: https://www.econbiz.de/10009615402
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China: climbing even higher on the great wall of transfer pricing : a fall 1998 meeting with China's SAT officials
Sherwood, Stanley G.; Chong, Spencer - 1998
Persistent link: https://www.econbiz.de/10000168071
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The great wall of transfer pricing : meeting with the Chinese state administration of taxation
Sherwood, Stanley G.; Huang, May - 1997
Persistent link: https://www.econbiz.de/10000168074
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The great wall of transfer pricing becomes harder to climb : China's transfer pricing circular and June 1998 meeting with the SAT
Sherwood, Stanley G. (contributor) - 1998
Persistent link: https://www.econbiz.de/10000168077
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DFI, foreign trade and transfer pricing
Sun, Haishun - In: Journal of contemporary Asia 29 (1999) 3, pp. 362-382
Persistent link: https://www.econbiz.de/10001402157
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FDI, trade and transfer pricing
Sun, Haishun - In: Foreign direct investment and economic growth in China, (pp. 100-139). 1999
Persistent link: https://www.econbiz.de/10001371598
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The convergence and divergence between China's implementation and OECD/G20 BEPS minimum standards
Xu, Diheng - In: World tax journal : WTJ 10 (2018) 3, pp. 471-496
Persistent link: https://www.econbiz.de/10012102331