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Fiscal regimes for natural resource producing developing countries

Nellor, David C. L.; Sunley, Emil M. - 1994

Persistent link: https://www.econbiz.de/10000903008

Corporate inversions : the migration of corporate tax revenue

Barker, Joel - In: The journal of applied business research 32 (2016) 4, pp. 1137-1144

Persistent link: https://www.econbiz.de/10011557795

A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes

Starkov, Vladimir; Jin, Alexis - 2022

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...

Persistent link: https://www.econbiz.de/10013257990

Replacing corporate tax revenues with a mark-to-market tax on shareholder income

Toder, Eric J.; Viard, Alan D. - In: National tax journal 69 (2016) 3, pp. 701-732

Persistent link: https://www.econbiz.de/10011595345

Was kostet eine finanzierungsneutrale Besteuerung von Kapitalgesellschaften?

Kiesewetter, Dirk; Rumpf, Dominik - 2009

Die Besteuerung von Kapitaleinkommen im deutschen Ertragsteuerrecht erfolgt nicht finanzierungsneutral. Der Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung hatte im Vorfeld der Unternehmensteuerreform 2008/09 ein finanzierungsneutrales Körperschaftsteuersystem...