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Steuerbelastung von Unternehmen im Alpenraum : Forschungsbericht für den internationalen Benchmark-Club, BAK Konjunkturforschung Basel AG
Gutekunst, Gerd; Schwager, Robert - 2002 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001627921
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Steuerbelastungen und Steuerwirkungen bei nationaler und grenzüberschreitender Geschäftstätigkeit
Gutekunst, Gerd - 2005 - 1. Aufl.
Persistent link: https://www.econbiz.de/10013430968
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The Tax Burden on Banks Over the Period 2006-2014
Ricotti, Giacomo - 2016
taxation between Italy, France, Germany, Spain and the UK, the paper provides estimates for the tax burden and deferred tax …
Persistent link: https://www.econbiz.de/10012994478
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A Comparison of Selected Features of Real Estate Investment Trust Regimes in the United States, the United Kingdom and Germany
Fritsch, Nicola; Prebble KC, John; Prebble, Rebecca - 2015
investment trust (REIT) regimes in the United States, the United Kingdom and Germany. Previous articles dealt separately with the …
Persistent link: https://www.econbiz.de/10014193135
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Legislative Tax Announcements and GDP : Evidence from the United States, Germany, and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2022
We study the announcement effect of legislated tax changes on GDP in the US, Germany, and the UK. Using, as the shock … Germany. When allowing the responses to vary over the business cycle, we find evidence that US GDP drops regardless of the …
Persistent link: https://www.econbiz.de/10014078421
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State-Dependent Effects of Tax Changes in Germany and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2022
We study state-dependent effects of narratively identified tax shocks in Germany and the UK over the period 1974Q1 … cuts initially have a larger effect during times of nonrecession in Germany, whereas we find no state-dependent effects for … cuts and hikes individually: tax hikes can be expansionary in Germany (UK) when implemented during non …
Persistent link: https://www.econbiz.de/10014030154
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The Discursive Failure in Comparative Tax Law
Marian, Omri Y. - 2013
Tax comparatists tend to bemoan the grim status of their chosen field. Complaints are aimed both at the scarcity of decent comparative legal tax scholarship, and at the lack of a theoretical foundation for the study of comparative tax law. The purpose of this Article is to portray a more...
Persistent link: https://www.econbiz.de/10014207910
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Agents vs. Commissionaires : A Comparison in Light of the OECD Model Convention
Parada, Leopoldo - 2016
This paper analyzes the differences in legal nature between the common law concept of Agency and the civil law concept of Commissionaire in light of articles 5(5) and 5(6) of the OECD Model Tax Convention. The author contradicts the idea of interpreting the civil law concept of Commissionaire is...
Persistent link: https://www.econbiz.de/10013000689
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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
Place of taxation rules are the seminal cross-jurisdictional provisions of any consumption tax regime. They determine where among competing jurisdictions a particular service is taxed. They are not important for transactions that are restricted to a single jurisdiction and to businesses or...
Persistent link: https://www.econbiz.de/10014055900
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Most Favoured Nation Clauses in Tax Treaties : Comparative Analysis and Main Issues
Jalan, Nupur; Manzi, Gaetano; Greve, Gert - 2023
Over time, the use of most favoured nation clauses has seen widespread adoption in double tax treaties, especially in those agreed with developing countries. The use of such clauses, however, does not appear to have been supported frequently by tax policies and/or careful ad hoc analysis, e.g....
Persistent link: https://www.econbiz.de/10014263717