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OS ECJ-TF 2/2020 on the CJEU Decision of 3 March 2020 in Case C-75/18, Vodafone Magyarország Mobil Távközlési Zrt., on Progressive Turnover Taxes
Pinto Nogueira, João Félix; Garcia Prats, Francisco … - 2021
, domestic constitutional law, double taxation, etc) …
Persistent link: https://www.econbiz.de/10013237657
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Fundamentals of Taxation : Introduction to Tax Policy. Tax Law and Tax Administration
Pistone, Pasquale - 2020
The main purpose of this book is to promote the dissemination of the basic notions of taxation from a policy, legal and … book sets out current principles of taxation from both an economic and legal perspective, explains taxation in different ….The book explains the fundamentals of taxation in a simple manner and without reference to a specific legal system. This method …
Persistent link: https://www.econbiz.de/10012828861
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Tax planning by multinational firms : firm-level evidence from a crosscountry database
Johansson, Åsa; Skeie, Øystein Bieltvedt; Sorbe, Stéphane - 2017
This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs). Profit shifting to lower-tax rate countries is measured by comparing the profitability of MNE entities having different links to countries with different tax...
Persistent link: https://www.econbiz.de/10011700113
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International differences in corporate taxation, foreign direct investment and tax revenue
Skeie, Øystein Bieltvedt - 2017
This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to multinationals’ response to international differences in corporate tax systems. The paper briefly reviews the literature on the tax sensitivity of FDI and uses a consensus...
Persistent link: https://www.econbiz.de/10011700134
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Anti-avoidance rules against international tax planning : a classification
Johansson, Åsa; Skeie, Øystein Bieltvedt; Sorbe, Stéphane - 2017
This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries. Building on this information and on previous classification efforts in the literature, a new classification of anti-avoidance strength is compiled. It...
Persistent link: https://www.econbiz.de/10011700127
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Innovation, patent location and tax planning by multinationals
Skeie, Øystein Bieltvedt; Johansson, Åsa; Menon, Carlo; … - 2017
This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases over 2004-10. The approach is to compare the...
Persistent link: https://www.econbiz.de/10011700135
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International tax planning and ownership structure in the Czech Republic
Jedlička, Vít - In: Amfiteatru economic : an economic and business research … 25 (2023) 64, pp. 867-884
Tax planning is part of modern financial management worldwide, and the countries of Central Europe are no exception. Tax havens provide opportunities for managers to increase companies profits through tax reduction. Naturally, there are differences in ownership structures; therefore, the...
Persistent link: https://www.econbiz.de/10014464357
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Extraterritorial Taxation #10 : Violating Human Rights
Snyder, Laura - 2023
This is the tenth in a series of sixteen papers about the U.S extraterritorial tax system.The U.S. extraterritorial tax system violates multiple provisions of international human rights instruments that have been signed, or signed and ratified, by the United States. The rights in question...
Persistent link: https://www.econbiz.de/10014350234
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Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law Country Report : Canada
Christians, Allison - 2013
Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...
Persistent link: https://www.econbiz.de/10013090158
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Of Apples, Cars, and Coffee – Against the Commission's Remedy to Unlawful Tax Rulings
Fadiga, Riccardo - 2018
Advance pricing agreements (APAs) are the most effective tool for undertakings to reduce the uncertainty regarding the fiscal liability arising out of transactions regulated by transfer pricing. Multinationals rely on APAs to gain confidence in complicated operations and attain better...
Persistent link: https://www.econbiz.de/10012915894