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Strategic Narratives in International Tax Policy Making : Beps Action 1 and the Stability Argument

Plekhanova, Victoria; Noonan, Chris - 2023

Drawing on narrative analysis developed by communications scholars, and applied by scholars of economics and international law and in policy analysis, this article studies action 1 of the Organisation for Economic Co-operation and Development’s (OECD’s) base erosion and profit shifting...

Persistent link: https://www.econbiz.de/10014343759

International Tax Rules for Unruly Times

Schoen, Wolfgang - 2023

worth its name. This success story is strangely at odds with the visible fragmentation and de-globalisation of world …

Persistent link: https://www.econbiz.de/10014346365

A Theory of International Taxation

Baistrocchi, Eduardo A. - 2023

A Theory of International Taxation combines qualitative and quantitative analyses to shed light on the shaping of the … international tax regime (ITR) over the last century. It offers a theory of the ITR as the product of the strategic interaction … inclusive. Two unique databases ground the three small groups’ theory. The first database maps all inputs on the ITR structure …

Persistent link: https://www.econbiz.de/10014353302

Studies in International Taxation

Altshuler, Rosanne (contributor); … - 2007

taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition …

Persistent link: https://www.econbiz.de/10014488263

International Company Taxation in the Era of Information and Communication Technologies : Issues and Options for Reform

Schäfer, Anne (contributor) - 2006

Persistent link: https://www.econbiz.de/10013520839

The political economy of bilateralism and multilateralism: institutional choice in international trade and taxation

Rixen, Thomas; Rohlfing, Ingo - 2005

Persistent link: https://www.econbiz.de/10013437314

The taxation of global trading of financial instruments

1998 - Rev. and updated version of the discussion draft "The taxation of global trading of financial instruments" released on the 14th February 1997

Persistent link: https://www.econbiz.de/10000653777

Die Besteuerung der Gesellschafter-Fremdfinanzierung : unter besonderer Berücksichtigung der Unternehmensverhältnisse in den USA

Blumenberg, Jens - 1997 - 1. Aufl.

Persistent link: https://www.econbiz.de/10000954781

Taxation, international cooperation and the 2030 Sustainable Development Agenda

Mosquera Valderrama, Irma Johanna (ed.); Lesage, Dries (ed.) - 2021

Introduction -- Part I: Global tax governance and developing countries (Chapters that work on global matters of tax policy and the impact on developing countries) -- Chapter 1. Getting the Short End of the Stick: Power Relations and their Distributive Outcomes for Lower-Income Countries in...

Persistent link: https://www.econbiz.de/10012503302

International Double Taxation and the Right to Property

Debelva, Filip - 2019 - 1st ed.

benefit theory -- 3.1.3. The sacrifice theory -- 3.1.4. Realistic or empirical theory -- 3.1.5. The sovereignty theory -- 3 …

Persistent link: https://www.econbiz.de/10014328419