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Controlled Foreign Companies and Tax Avoidance : International and Comparative Perspectives with Specific Reference to Polish Tax and Constitutional Law, EU Law and Tax Treaties
Kuzniacki, Blazej - 2019
A lion's share of global investments is likely being conducted for tax avoidance purposes via controlled foreign companies (CFC) which are established in tax havens or low tax jurisdictions. Avoiding tax via CFCs causes several problems, in particular it: (i) leads to unfair and unbalance...
Persistent link: https://www.econbiz.de/10012900180
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Transnationaler Verlustausgleich bei internationalen Unternehmungen und Konzernen im Steuerrecht
Fuchs, Benjamin J. - 1993
Persistent link: https://www.econbiz.de/10000374743
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US taxation of international income : blueprint for reform
Hufbauer, Gary Clyde - 1992
Persistent link: https://www.econbiz.de/10000326475
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The effects of taxation on multinational corporations
Feldstein, Martin S. (contributor);  … - 1995
Persistent link: https://www.econbiz.de/10000539475
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The effect of treaties on foreign direct investment : bilateral investment treaties, double taxation treaties, and investment flows
Sauvant, Karl P. (ed.); Sachs, Lisa E. (contributor) - 2009
Persistent link: https://www.econbiz.de/10003767186
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Reports to foreign governments
Kaldor, Nicholas - 1980
Persistent link: https://www.econbiz.de/10000106311
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International tax planning
Spitz, Barry - 1972
Persistent link: https://www.econbiz.de/10000572298
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International accounting
Choi, Frederick D.S.; Meek, Gary K. - 2008 - International ed., 6. ed.
Persistent link: https://www.econbiz.de/10003488596