DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will …In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the … South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the …

through which these countries are losing resources. This research paper analyzes the World Bank's Stolen Asset Recovery (STAR …

, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the … approach. Our assessment is based on the two proposals' ability to generate tax revenue and their implications for net … particular, Pillar I Amount A will likely outperform the UN's proposal in terms of its tax revenue potential. …

essay looks at five significant areas of tax avoidance and transfer pricing research. Some of these issues include … of transfer pricing regulations in preventing tax evasion, examining various policy options and determining the impact of … compliance and tax management. Originality/value - This analysis concludes with future directions for transfer pricing research. …

' residence country tax regime, especially where the residence country imposes worldwide taxation on foreign income. Tax sparing … country taxation. We analyse the impact of tax sparing provisions using panel data on bilateral FDI stocks from 23 OECD … U.K., Japan, and New Zealand in 2009 - enacted tax reforms that moved them from worldwide to territorial taxation …