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International tax competition in the global economy
Kornejčuk, Boris V. - In: Journal of economic integration 32 (2017) 4, pp. 842-872
Persistent link: https://www.econbiz.de/10011773796
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Steuergerechtigkeit in der Globalisierung : wie die steuerpolitische Umverteilung von unten nach oben gestoppt werden kann
Liebert, Nicola - 2011 - 1. Aufl.
Persistent link: https://www.econbiz.de/10009315232
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Steuerpolitik in einer globalisierten Wirtschaft
Hufbauer, Gary Clyde - In: RWI-Mitteilungen : Zeitschrift für Wirtschaftsforschung 51 (2000) 3/4, pp. 233-247
Persistent link: https://www.econbiz.de/10001618934
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Taxing Multinationals - The GloBE Proposal for a Global Minimum Tax
Eden, Lorraine - 2019
The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...
Persistent link: https://www.econbiz.de/10012858050
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Taxing Multinationals : The GloBE Proposal for a Global Minimum Tax
Eden, Lorraine - 2020
The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...
Persistent link: https://www.econbiz.de/10012846403
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Taxation in the Global Economy
Anderson, Krister (contributor); Aramaki, Kenji (contributor) - 1990
implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not …The increasing globalization of economic activity is bringing an awareness of the international consequences of tax … integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and …
Persistent link: https://www.econbiz.de/10014488167
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Taxation in the Global Economy
Razin, Assaf - 2008
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax …
Persistent link: https://www.econbiz.de/10012675789
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Fiscalité et architecture du système économique international
Tanzi, Vito - In: Reflets, perspectives de la vie économique 38 (1999) 4, pp. 69-79
Persistent link: https://www.econbiz.de/10001497028
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Harmonizing corporate income taxes in the United States and the European Union : legislative, judicial, soft-law, and cooperative approaches
McLure, Charles E. - In: Globalization and its tax discontents : tax policy and …, (pp. 138-152). 2010
Persistent link: https://www.econbiz.de/10008810801
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Sharing the international tax base in a changing world
Bird, Richard M.; Mintz, Jack M. - In: Public finance and public policy in the new century, (pp. 405-446). 2003
Persistent link: https://www.econbiz.de/10001797932