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Evaluating the impact of Pillars One and Two
Tandon, Suranjali; Rao, Chetan - 2022
The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...
Persistent link: https://www.econbiz.de/10013393628
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The implications of treaty restrictions of taxing rights on services, especially for developing countries
Amaro, Faith; Grondona, Veronica; Picciotto, Sol - 2024
Taxation of cross-border services has been identified as a high priority issue in the United Nations (UN) negotiations … are mainly hosts to MNEs. We analyse the restrictions on source taxation of services in tax treaties, particularly those … taxation of services, breaking with the residence-source dichotomy, and adopting formulary apportionment. This could be based …
Persistent link: https://www.econbiz.de/10015084372
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International tax glossary
Lyons, Susan M. (ed.) - 1996 - rev. 3. ed.
Persistent link: https://www.econbiz.de/10000607548
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British tax review
1956-: London : Sweet & Maxwell - 1956,Juni -
Persistent link: https://www.econbiz.de/10000366150
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World tax journal : WTJ
Amsterdam : IBFD - 1.2009 -
Persistent link: https://www.econbiz.de/10003890548
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Global perspectives on E-commerce taxation law
Basu, Subhajit - 2007
Persistent link: https://www.econbiz.de/10003405857
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Tax policy, women and the law : UK and comparative perspectives
Mumford, Anne M. - 2010
"Tax policy frequently targets the choices that women face in many aspects of their lives. Decisions regarding working away from home, having children, marrying, registering a partnership or cohabiting with a partner all entail tax consequences. The end of the twentieth century saw progress in...
Persistent link: https://www.econbiz.de/10008650109
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World tax journal : WTJ
International Bureau of Fiscal Documentation - Getzville,NY : HeinOnline; Amsterdam : [Verlag nicht … - 1.2009 -
Persistent link: https://www.econbiz.de/10008652403
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IFRS and derivatives taxation
Joseph, Anton - In: Derivatives & financial instruments 12 (2010) 2, pp. 30-37
Persistent link: https://www.econbiz.de/10008655669
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IFRS and derivatives taxation
Haworth, David; Hollis, James - In: Derivatives & financial instruments 12 (2010) 2, pp. 23-29
Persistent link: https://www.econbiz.de/10008655671