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Comparative income taxation : a structural analysis
Ault, Hugh J.; Arnold, Brian J. - 2004 - 2. ed.
Persistent link: https://www.econbiz.de/10002062861
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Do consumers pay the corporate tax?
Jacob, Martin; Müller, Maximilian André; Wulff, Thorben - In: Contemporary accounting research : the journal of the … 40 (2023) 4, pp. 2785-2815
Persistent link: https://www.econbiz.de/10014443125
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Determinanten und Gestaltungsansätze der internationalen Nachfolgeplanung
Knauf, Ute Maria - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003635717
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Zuzugsbesteuerung natürlicher Personen : rechtsvergleichende Analyse und steuerpolitische Strategien
Müller-Nagel, Anna-Lisa - 2018
Persistent link: https://www.econbiz.de/10013430020
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Taxing corporate income in the 21st century
Auerbach, Alan J.; Hines, James R.; Slemrod, Joel - 2007 - 1. publ.
Persistent link: https://www.econbiz.de/10003330395
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Risky business : the prosopography of corporate tax planning
Donohoe, Michael P.; McGill, Gary A.; Outslay, Edmund - In: National tax journal 67 (2014) 4, pp. 851-874
Persistent link: https://www.econbiz.de/10010476792
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Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties
Jain, Saurabh; Prebble, John; Bunting, Kristina - 2014
If interpreted in a strict legal sense, beneficial ownership rules in tax treaties would have no effect on conduit companies because companies at law own their property and income beneficially. Conversely, a company can never own anything in a substantive sense because economically a company is...
Persistent link: https://www.econbiz.de/10010422265
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Die Steuerumgehung : eine rechtsvergleichende und rechtstheoretische Analyse
Osterloh-Konrad, Christine - 2019
Persistent link: https://www.econbiz.de/10012149133