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Taxing services under the EU VAT and Japanese consumption tax : a comparative assessment of new EU place of taxation rules for services and intangibles
Ainsworth, Richard T.; Akioka, Hiroki - In: Kansai University review of economics 8 (2006), pp. 1-42
Persistent link: https://www.econbiz.de/10003387848
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Taxing the rich : a history of fiscal fairness in the United States and Europe
Scheve, Kenneth F.; Stasavage, David - 2016
Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while...
Persistent link: https://www.econbiz.de/10011445655
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International taxation in the age of electronic commerce : a comparative study
Li, Jinyan - 2003
Persistent link: https://www.econbiz.de/10001766616
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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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Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich : Forschungsvorhaben des Bundesministeriums der Finanzen
Friedrich, Peter; Kaltschütz, Anita; Nam, Chang-woon; … - 2005
internationalen Vergleich dargelegt, wie die Besteuerung der gemeinnützigen Organisationen in den anderen EU-Ländern sowie Japan und …
Persistent link: https://www.econbiz.de/10011848782
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Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law (In Japanese, translated by Fumihiro Komamiya)
Prebble, Zoë M.; Prebble KC, John; Komamiya, Fumihiro - 2017
The English version of this paper can be found at: http://ssrn.com/abstract=1473612 The article compares the general anti-avoidance rule of income tax law with the civil law doctrine of abuse of law (Rechtsmissbrauch, abus de droit) in eight jurisdictions: Germany, Croatia, New Zealand,...
Persistent link: https://www.econbiz.de/10014203607
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Taxing Services Under the EU Vat and Japanese Consumption Tax : A Comparative Assessment of New EU Place of Taxation Rules for Services and Intangibles
Ainsworth, Richard Thompson - 2019
, at least with respect to transactions between the EU and Japan these changes will do nothing to eliminate the double … problematical for Japan. If Japan wishes to impose its CT on similar B2C transaction it should consider reforming its place of … should not be just one of changing the place of taxation. In conjunction with this change Japan should consider adopting the …
Persistent link: https://www.econbiz.de/10014055900
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Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich : Forschungsvorhaben des Bundesministeriums der Finanzen
Friedrich, Peter; Kaltschütz, Anita; Nam, Chang-woon; … - 2005
internationalen Vergleich dargelegt, wie die Besteuerung der gemeinnützigen Organisationen in den anderen EU-Ländern sowie Japan und …
Persistent link: https://www.econbiz.de/10002849720
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Tax Treatment of research and development : A comparative survey of national fiscal measures and their impact on research
Hoorn, J. van - 1962
Persistent link: https://www.econbiz.de/10000595415