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International taxation in the age of electronic commerce : a comparative study
Li, Jinyan - 2003
Persistent link: https://www.econbiz.de/10001766616
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Taxing US multinational corporations : policy options and considerations
Gilder, Angelique (ed.) - 2013
Persistent link: https://www.econbiz.de/10010346401
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Agents vs. Commissionaires : A Comparison in Light of the OECD Model Convention
Parada, Leopoldo - 2016
of Commissionaire in light of articles 5(5) and 5(6) of the OECD Model Tax Convention. The author contradicts the idea of …) of the OECD Tax Convention is needed …
Persistent link: https://www.econbiz.de/10013000689
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Patterns of government expenditure and taxation in transition vs. OECD economies
Bojnec-Fakin, Barbara; De Crombrugghe, Alain Leon - In: Naše gospodarstvo : revija za aktualna ekonomska in … 43 (1996) 1/2, pp. 3-20
Persistent link: https://www.econbiz.de/10001255238
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Taxing insurance companies
Holland, David W.; Normand, Denis - 2001
Persistent link: https://www.econbiz.de/10001574033
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Tax rates with corruption: labour-market effects ; empirical cross-country comparisons on OECD countries
Lackó, Mária (contributor) - 2006
The paper investigates how tax rates, corruption and institutional aspects of the labour market influence the size of … corruption, as well as the establishment of a new concept and variable, the subjective tax rate. Alternative regression …
Persistent link: https://www.econbiz.de/10003435426
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Patterns of Government Expenditure and Taxation in Transition vs. OECD Economies
Fakin, Barbara; de Crombrugghe, Alain - 2009
This study identifies systematic determinants of some key budgetary aggregates in transition and OECD economies. Because of the lack of theory on public expenditure, the study is empirical. We use three approaches: regression analysis, non-parametric efficiency analysis, and construction of a...
Persistent link: https://www.econbiz.de/10014203871
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Botswana’s Tax System Compared With OECD and EU Standards on Tax Havens
Dingalo, Lebole - 2019
Botswana has recently been coming under attacks for its tax system. The EU has categorized it as a tax haven but still … have not blacklisted it. The purpose of this paper is to evaluate the banking and tax laws of the Botswana to asses whether … they are in line with OECD and EU standards. It will further analyse whether Botswana does meet the requirements of tax …
Persistent link: https://www.econbiz.de/10012861826
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Taxation and development : a comparative study
Brown, Karen B. (ed.) - 2017 - 1st ed. 2016
Persistent link: https://www.econbiz.de/10011539112
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Charitable giving and tax policy : a historical and comparative perspective
Fack, Gabrielle (ed.); Landais, Camille (ed.) - 2016 - First edition
Persistent link: https://www.econbiz.de/10011485041