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The link between tax rates foreign direct investment
Cassou, Steven Peter - In: Applied economics 29 (1997) 10, pp. 1295-1301
Persistent link: https://www.econbiz.de/10001229790
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The tax treatment of public and private pension plans around the world
Forman, Jonathan Barry - In: The American journal of tax policy 14 (1998) 2, pp. 299-360
Persistent link: https://www.econbiz.de/10001243221
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US national and international taxation of interest rate swaps
Kopp, Thomas - In: Intertax : international tax review (1994), pp. 365-381
Persistent link: https://www.econbiz.de/10001166548
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Tax havens : international tax avoidance and evasion
Gravelle, Jane G. - In: Corporate profit shifting : an examination of data, …, (pp. 33-106). 2015
Persistent link: https://www.econbiz.de/10011476994
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Der Triumph der Ungerechtigkeit : Steuern und Ungleichheit im 21. Jahrhundert
Saez, Emmanuel; Zucman, Gabriel - 2020 - Erste Auflage
Bekanntlich sind auf der Welt nur zwei Dinge sicher: der Tod und die Steuern. Allerdings scheint Benjamin Franklins Bonmot nicht für alle zu gelten. Multinationale Grosskonzerne entwickeln immer ausgeklügeltere Methoden, um ihre Gewinne am Fiskus vorbeizuschleusen, Steuerparadiese unterbieten...
Persistent link: https://www.econbiz.de/10012116299
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Die Besteuerung des Electronic Commerce im Internet
Fetzer, Thomas - 2000
Persistent link: https://www.econbiz.de/10001499917
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Comparative tax law
Thuronyi, Victor - 2003
Persistent link: https://www.econbiz.de/10001789886
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Efficiency aspects of increasing inheritance taxes while decreasing income taxes
Ben-David, Nissim - In: Applied economics 41 (2009) 25/27, pp. 3359-3366
Persistent link: https://www.econbiz.de/10003921483
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Tax havens : international tax avoidance and evasion
Gravelle, Jane G. - In: Corporate and international taxation : analyses and reforms, (pp. 89-136). 2011
Persistent link: https://www.econbiz.de/10009513405
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The consequences of the 2017 US international tax reform : a survey of the evidence
Dharmapala, Dhammika - 2023
The 2017 US tax legislation - widely referred to as the Tax Cut and Jobs Act (TCJA) - fundamentally transformed the US system of international taxation. It ostensibly ended worldwide taxation but introduced, for instance, a new tax on "Global Intangible Low-Taxed Income" (GILTI). This paper...
Persistent link: https://www.econbiz.de/10014442439