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Lidl Belgium: Revisiting Marks & Spencer on the Branch Level
Kessler, Wolfgang; Eicke, Rolf - Universität <Freiburg, Breisgau> / Lehrstuhl für … - 2008
applicabledouble taxation convention provides for an exemptionof the branch profits in that country. Contrary to Marks& Spencer (C-446 …
Persistent link: https://www.econbiz.de/10009248930
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Out of Germany: The New Function Shifting Regime
Kessler, Wolfgang; Eicke, Rolf - Universität <Freiburg, Breisgau> / Lehrstuhl für … - 2007
participatein this game are small and midsize companies,which are subject to lifelong taxation on any assetthey purchase or develop …
Persistent link: https://www.econbiz.de/10009248970
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Do gatekeepers of taxation need more ethics and enforcement to move the needle of compliance north?
Frazer, Linval; Winkelman, Kenneth A.; D'Amico, Jeffrey - In: Business & professional ethics journal 37 (2018) 2/3, pp. 161-180
Persistent link: https://www.econbiz.de/10011932402
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A taxation problem caused by digital economy : definition of virtual establishment
Biyan, Özgür; Yılmaz, Güneş - In: Current perspectives in public finance, (pp. 11-42). 2018
Persistent link: https://www.econbiz.de/10012166948
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Role of case laws and legality of taxation in the context of tax on services in India
Kennedy, J. M.; Rabbiraj, C. - In: International journal of intellectual property … 13 (2023) 3/4, pp. 350-363
Persistent link: https://www.econbiz.de/10014442752
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Economic principles of taxation : problems of definition and embodiment in the tax legislation of Ukraine and the European States
Dmytryk, Olha; Makukh, Oksana - In: Baltic Journal of Economic Studies 6 (2020) 2, pp. 32-38
Persistent link: https://www.econbiz.de/10012216322
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Real Options and Human Capital Investment
Jacobs Bas - CESifo GmbH <München> - 2007
This paper extends the standard human capital model with real options. Real options influenceinvestment behavior when risky investments in human capital are irreversible and individualscan affect the timing of the investment. Option values make individuals more reluctant toinvest in human...
Persistent link: https://www.econbiz.de/10005858922
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Digital services taxes: Multilateral and unilateral efforts and an overview of recent economic models
Reside, Renato E. - 2022
other countries in digital service taxation. On-going efforts by other countries on digital taxation may have an impact on … and advertisers) as well as scale economies and earn location-specific rents, which is one basis for DST taxation. Given … these traits of 2-sided digital markets, traditional outcomes of taxation in one-sided market models may not apply. The …
Persistent link: https://www.econbiz.de/10014540946
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The policy and politics of alternative minimum taxes
Gamage, David; Glogower, Ari - In: National tax journal 77 (2024) 2, pp. 467-492
Persistent link: https://www.econbiz.de/10014633966
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Digital services taxes : multilateral and unilateral efforts and an overview of recent economic models
Reside, Renato E. - 2022
other countries in digital service taxation. On-going efforts by other countries on digital taxation may have an impact on … and advertisers) as well as scale economies and earn location-specific rents, which is one basis for DST taxation. Given … these traits of 2-sided digital markets, traditional outcomes of taxation in one-sided market models may not apply. The …
Persistent link: https://www.econbiz.de/10013362147