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Complexity in the tax law and reported earnings : cost deduction in the Portuguese fiscal system

Martins, António - In: Journal of financial reporting & accounting : JFRA 11 (2013) 2, pp. 166-178

Persistent link: https://www.econbiz.de/10010203970

Paradoxe Wirkungen der Zinsschranke

Pasedag, Andreas - 2009

Persistent link: https://www.econbiz.de/10003888835

Paradoxe Wirkungen der Zinsschranke

Pasedag, Andreas - In: Corporate finance / Biz 1 (2010) 5, pp. 301-311

Persistent link: https://www.econbiz.de/10003985098

Tax incentives and investment in the UK

Wallis, Gavin - In: Oxford economic papers 68 (2016) 2, pp. 465-483

Persistent link: https://www.econbiz.de/10011495102

Notional Interest Deduction : impact on the cost of equity in investment projects

Romaniuk, Urszula; Malik, Krzysztof - In: European research studies 24 (2021) 4, pp. 333-341

Persistent link: https://www.econbiz.de/10012667051

Impact of a minimum tax rate under the Pillar Two solution on small island developing states

Sharma, Kuldeep - 2022

The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...

Persistent link: https://www.econbiz.de/10013393654

The taxation of passive foreign investment : lessons from German experience

Ruf-Leuschner, Martina; Weichenrieder, Alfons J. - 2009

The paper evaluates the working of German CFC rules that restrict the use of foreign subsidiaries located in low-tax countries to shelter passive investment income from home taxation. While passive investments make up a significant fraction of German outbound FDI, we find that German CFC rules...