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Global Evidence on Profit Shifting Within Firms and Across Time
Delis, Fotis; Delēs, Manthos D.; Laeven, Luc; Ongena, … - 2022
other parts of the world where taxation policies are less stringent on average, consistent with tax arbitrage strategies. We …
Persistent link: https://www.econbiz.de/10014238187
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The digital economy, global tax reforms and developing countries : an evaluation of Pillar I and Art. 12B UN Model
Heckemeyer, Jost H.; Schulz, Inga; Spengel, Christoph; … - 2024
This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the perspective of developing countries. We conduct a comparative...
Persistent link: https://www.econbiz.de/10014518661
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Design and consequences of CFC and GILTI rules : a review and potential lessons for the global minimum tax
Overesch, Michael; Schindler, Dirk; Wamser, Georg - 2024
This chapter provides a description of one of the key anti-tax-avoidance rules to combat profit shifting by multinational corporations, so called Controlled Foreign Corporation (CFC) rules that directly target income in low-tax countries. We explain some key institutional features of CFC...
Persistent link: https://www.econbiz.de/10014505306
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International dock work conventions in the era of post-globalization
Angelopoulos, Jason; Chlomoudis, Constantine; … - In: Spoudai : journal of economics and business 64 (2014) 1, pp. 5-15
The part of the port industry that serves international trade flows, competes and satisfies demand with global … characteristics. Port services production and supply, within an open market, can only be governed by global regulations, and should be … argued that it constitutes a key factor in port production. Several factors have facilitated the gradual substitution of port …
Persistent link: https://www.econbiz.de/10010469188
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Ports, cities, and global supply chains
Wang, James Jixian (contributor) - 2008 - Reprinted
Persistent link: https://www.econbiz.de/10003830785
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[Keys and challenges of port activity in the new millennium]
2002
Persistent link: https://www.econbiz.de/10001692814
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New strategies of port enterprises and their effects on the structures in the seaports
Heseler, Heiner - In: Seaports in the context of globalization and privatization, (pp. 9-26). 2000
Persistent link: https://www.econbiz.de/10001585816
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Seaports in the context of globalization and privatization
Dombois, Rainer (ed.); Heseler, Heiner (contributor) - 2000
Persistent link: https://www.econbiz.de/10012874879
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Navigating rough waters : global shipping and challenges for the North Range ports
Wedemeier, Jan; Wolf, Lukas - In: Intereconomics : review of European economic policy 57 (2022) 3, pp. 192-198
Ports and shipping have been in the spotlight in 2021 with surging demand, skyrocketing freight rates and week-long queues. This development stands against the background of the current global COVID-19 pandemic. Amid these disruptive waves, the North Range ports (Le Havre to Hamburg) face...
Persistent link: https://www.econbiz.de/10013252715
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Dynamic Shipping and Port Development in the Globalized Economy : Volume 2: Emerging Trends in Ports
Lee, Paul T.-W. (ed.); Cullinane, Kevin (ed.) - 2016
port sectors. Volume 2 of Dynamic Shipping and Port Development in the Globalized Economy focuses on the emerging trends in … port sectors. Volume 2 of Dynamic Shipping and Port Development in the Globalized Economy focuses on the emerging trends in …
Persistent link: https://www.econbiz.de/10012396293