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Ertragsbesteuerung von Technologietransfer bei Vorliegen eines Doppelbesteuerungsabkommens
May, Dietmar - 1994 - 1. Aufl
Persistent link: https://www.econbiz.de/10000886517
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Five empirical essays on corporate taxation
Dreßler, Daniel - 2012
Persistent link: https://www.econbiz.de/10009688989
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Die Besteuerung ausländischer Verschmelzungen von Kapitalgesellschaften mit Inlandsbezug
Hill, Theodora - 2004
Persistent link: https://www.econbiz.de/10002644288
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Internationale Erbschaft- und Schenkungsteuerplanung
Arlt, Bernhard - 2001
Persistent link: https://www.econbiz.de/10001555296
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Gewinn- und Vermögensverlagerungen in Niedrigsteuerländer und ihre steuerliche Überprüfung
Dreßler, Günter - 2007 - 4., erneut überarb. und wesentlich erw. Aufl
Persistent link: https://www.econbiz.de/10014274828
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Steuerliche Gestaltung von Direktinvestitionen ausländischer Unternehmen
Kuhlmann, Carsten - 1996
Persistent link: https://www.econbiz.de/10013421291
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Ertragsbesteuerung periodischer Auslandseinkünfte aus Direktinvestitionen
Seidel, Philipp - 2011
Persistent link: https://www.econbiz.de/10008903473
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Switching from worldwide to territorial taxation : empirical evidence of FDI effects
Büttner, Thiess; Holzmann, Carolin - 2019
the importance of the actual tax rate. For Japan, which charges a higher tax rate on corporate profits than Germany, we … find a substantial increase of FDI in Germany after the switch from worldwide to territorial taxation. For the UK, which … imposes a lower tax rate than Germany, the switch to territorial taxation is not found to exert any significant effects on …
Persistent link: https://www.econbiz.de/10011958845
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Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South
Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022
The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...
Persistent link: https://www.econbiz.de/10013337674