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Internationale Steuerfälle systematisch gelöst und umgesetzt : Erfahrungen aus dem In- und Ausland
Bendlinger, Stefan - In: Steuerwissenschaften und betriebliches Rechnungswesen : …, (pp. 29-57). 2009
Persistent link: https://www.econbiz.de/10003877657
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Foreign holding companies and the US taxation of foreign earnings : evidence from the Tax Increase Prevention and Reconciliation Act of 2005
Murphy, Frank - In: Contemporary accounting research : the journal of the … 40 (2023) 1, pp. 729-757
Persistent link: https://www.econbiz.de/10014289099
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Defenders of the status quo : making sense of the international discourse on transfer pricing methodologies
Brugger, Fritz; Engebretsen, Rebecca - In: Review of international political economy 29 (2022) 1, pp. 307-335
Persistent link: https://www.econbiz.de/10013170927
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Anti-BEPS measures and their impact on business performance of multinational enterprises
Svažič, Tatjana - In: Naše gospodarstvo : NG 65 (2019) 4, pp. 99-109
This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the Organisation for Economic Co-operation and Development...
Persistent link: https://www.econbiz.de/10012171181
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OECD draft transfer pricing guidelines : special issue
In: Intertax : international tax review (1995), pp. 273-365
Persistent link: https://www.econbiz.de/10001188784
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Inclusive fiscal reform : ensuring fairness and transparency in the international tax system
Bradbury, David; O'Reilly, Pierce - In: International tax and public finance 25 (2018) 6, pp. 1434-1448
Persistent link: https://www.econbiz.de/10012033575
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On the relevance of double tax treaties
Petkova, Kunka; Stasio, Andrzej; Zagler, Martin - In: International tax and public finance 27 (2020) 3, pp. 575-605
Persistent link: https://www.econbiz.de/10012226575
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An analysis of the applicability of OECD Model Tax Convention to non-OECD member countries : the South African case
Steenkamp, Lee-Ann - In: Journal of economic and financial sciences 10 (2017) 1, pp. 83-93
Persistent link: https://www.econbiz.de/10011780618
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The use of the OECD model tax convention as an interpretative aid : the static vs ambulatory approach debate considered from a South African perspective
In: Journal of economic and financial sciences 10 (2017) 2, pp. 195-205
Persistent link: https://www.econbiz.de/10011795874
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References in the OECD commentaries in tax treaties : a steady march from "soft" law to "hard" law?
West, Craig - In: World tax journal : WTJ 9 (2017) 1, pp. 117-159
Persistent link: https://www.econbiz.de/10011805699