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Contemporary issues in taxation research
Lymer, Andrew (ed.); Salter, David (ed.) - Tax research network <Veranstaltung> <10., 2000, Birmingham> - 2003
Persistent link: https://www.econbiz.de/10001776375
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Contemporary issues in taxation research
Lymer, Andrew (ed.); Salter, David (ed.); Oats, Lynne (ed.);  … - 2003
Persistent link: https://www.econbiz.de/10012029627
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Transaction-based tax evasion in the cross-border digital economy : the case of Daigou activities on social media platforms
Huang, Eva; Nan, Xi - In: New Zealand journal of taxation law and policy 26 (2020) 3, pp. 269-298
Persistent link: https://www.econbiz.de/10012303821
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Tax avoidance, investor protection, and investment inefficiency : an international evidence
Benkraiem, Ramzi; Gaaya, Safa; Lakhal, Faten - In: Research in international business and finance 69 (2024), pp. 1-22
This paper provides new evidence on the relationship between corporate tax avoidance, and investment inefficiency … them to underinvest. More importantly, the results show that the relationship between tax avoidance and investment … inefficiency is more prevalent during crisis periods, suggesting that in periods of economic shortfalls, the investment behavior is …
Persistent link: https://www.econbiz.de/10015052401
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A model of multinational income shifting and an application to tax planning with e-commerce
Klassen, Kenneth J.; Laplante, Stacie K.; Carnaghan, Carla - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 27-53
Persistent link: https://www.econbiz.de/10010472070
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BEPS Action 1 : Digital Economy – EU Law Implications
Englisch, Joachim - 2017
The OECD has steered clear of including any references to EU law requirements in its 2014 Deliverables of the BEPS Action Plan. Otherwise, non-EU Member States might have gotten the impression that any future recommendations on how to curb BEPS will eventually not be fully implemented in Europe....
Persistent link: https://www.econbiz.de/10012962108
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The Internet as a Tax Haven? The Effect of the Internet on Tax Competition
Agrawal, David R. - 2020
If online transactions are tax-free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because the internet enforces destination-based taxes. I find that higher internet...
Persistent link: https://www.econbiz.de/10012856936
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Insight : Taxing the Digital Economy - Pillar One Is Not BEPS 2 (Parts I and II)
Eden, Lorraine - 2019
The Unified Approach issued by the OECD Secretariat on Oct 9, 2019, is the OECD's most recent attempt to find international consensus on BEPS Action Item 1, “Taxing the Digital Economy.” Our assessment is that the Pillar One proposals in the Unified Approach suffer from several defects, the...
Persistent link: https://www.econbiz.de/10012859789
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Tax theory applied to the digital economy : a proposal for a digital data tax and a global internet tax agency
Lucas-Mas, Cristian Óliver; Junquera-Varela, Raul Felix - 2021
Persistent link: https://www.econbiz.de/10012496647
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The rise of the digital economy : rethinking the taxation of multinational enterprises
Ting, Antony; Gray, Sidney J. - In: Journal of international business studies : JIBS ; an … 50 (2019) 9, pp. 1656-1667
Persistent link: https://www.econbiz.de/10012136013