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Nunnenkamp, Peter
66
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International tax and public finance
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OECD International Direct Investment Statistics
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World development : the multi-disciplinary international journal devoted to the study and promotion of world development
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ECONIS (ZBW)
8,925
RePEc
1
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1
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1
Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South
Ovonji-Odida, Irene
;
Grondona, Veronica
;
Chowdhary, …
-
2022
The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...
Persistent link: https://www.econbiz.de/10013337674
Saved in:
2
The implications of treaty restrictions of taxing rights on services, especially for developing countries
Amaro, Faith
;
Grondona, Veronica
;
Picciotto, Sol
-
2024
Taxation of cross-border services has been identified as a high priority issue in the United Nations (UN) negotiations to establish a new global framework for tax. This paper analyses the defects of international tax rules as applied to services, and their exploitation by multinational...
Persistent link: https://www.econbiz.de/10015084372
Saved in:
3
Designing international tax reform : lessons from TCJA
Herzfeld, Mindy
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1163-1187
Persistent link: https://www.econbiz.de/10012703903
Saved in:
4
Investor valuations of Japan's adoption of a territorial tax regime : quantifying the direct and competitive effects of international tax reform
Bradley, Sebastien
;
Dauchy, Estelle
;
Hasegawa, Makoto
- In:
International tax and public finance
25
(
2018
)
3
,
pp. 581-630
Persistent link: https://www.econbiz.de/10012033106
Saved in:
5
Back to Source - From International Corporate Tax Neutrality to Efficient Investment Policy and its Implication on the Desirable International Tax Policy
Kalai, Hagai
-
2014
Persistent link: https://www.econbiz.de/10013044121
Saved in:
6
Automatic for the (tax) people : information sharing and cross-border investment in tax havens
Bénétrix, Agustín
;
Emter, Lorenz
;
Schmitz, Martin
-
2021
Persistent link: https://www.econbiz.de/10012888066
Saved in:
7
Chapter 28 International taxation
Gordon, Roger H.
;
Hines, James R.
- In:
Handbook of public economics : volume 4
,
(pp. 1935-1995)
.
2002
The integration of
world
capital markets carries important implications for the design and impact of tax policies. This …
Persistent link: https://www.econbiz.de/10014024861
Saved in:
8
Japanese multinational corporations and corporate tax change
Jarallah, Shaif
;
Ben Ammar, Mouldi
;
Al-Kwifi, Osama Sam
- In:
Journal for global business advancement : JGBA
14
(
2021
)
6
,
pp. 732-749
Persistent link: https://www.econbiz.de/10013353165
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9
International Tax Planning by Transnational Corporations : An Overview
Tiwari, Abha
-
2010
Globalization tends to open new era of transnational Corporation, where the determination of tax bases has become very technical. Tax can either be imposed on the basis of incorporation of accompany or on the basis of the income that can be attributed to a particular territory. The three main...
Persistent link: https://www.econbiz.de/10013149463
Saved in:
10
National measures on taxing the digital economy
Grondona, Veronica
;
Chowdhary, Abdul Muheet
;
Uribe, Daniel
-
2020
Persistent link: https://www.econbiz.de/10012433970
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