Die Anrechnung der Körperschaftsteuer auf die Einkommensteuer wird im deutschen Vollanrechnungssystem nur den unbeschränkt steuerpflichtigen Steuerinländern gewährt. Der Anrechnungsausschluß für die übrigen Steuerpflichtigen kann aber umgangen werden. Das sogenannte Dividendenstripping...

To what degree developing countries gain from signing double tax treaties is being hotly debated. In this paper, we analyze the Austrian tax treaty policy. Combining legal and economic perspectives, we find that developing countries are likely to expect both positive and negative impacts from...

The author discusses the International Tax Transparency in Venezuela after the implementation of the worldwide taxation system. A detailed analysis is made of the law providing the legal, economic and potential consequences of the use of tax havens by Venezuelan taxpayers. Finally, the issue of...

The Association of South East Asian Nations (ASEAN) was established in 1967 with one of its central purposes being the acceleration of economic growth in the region. As outlined in the ASEAN Vision 2020 charter, which was agreed to by ASEAN member countries in 1997, the centerpiece of this...