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Assessing the Influence of Different Interest Groups on International Tax Policy: Evidence from the BEPS Project
Elschner, Christina; Hardeck, Inga - In: Contemporary Accounting Research 39 (2021) 1, pp. 304-338
(BEPS) project. Our study is important as prior research has not examined the direct influence of various interest groups on … the content of tax rules by means of comment letters. Using content analysis, we seek to explain the lobbying success of … strategies used. Results indicate that lobbying success is mainly explained by the vested interests of the three groups, with …
Persistent link: https://www.econbiz.de/10014503878
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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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OECD/G20-Projekt BEPS : Analyse und Empfehlungen für eine Umsetzung in Deutschland
Bräunig, Klaus - 2015 - 1. Auflage
Persistent link: https://www.econbiz.de/10011388411
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Base Erosion and Profit Shifting ("BEPS") : eine steuerpolitische Bewertung
Haas, Wolfgang - In: Festschrift für Wilhelm Haarmann, (pp. 563-587). 2015
Persistent link: https://www.econbiz.de/10014575375
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Die Besteuerung der digitalen Wirtschaft : BEPS
Mucic, Luka - In: Festschrift für Wilhelm Haarmann, (pp. 713-739). 2015
Persistent link: https://www.econbiz.de/10014575381
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Canadian tax journal
Canadian Tax Foundation - Toronto - 1.1953 -
Persistent link: https://www.econbiz.de/10000368737
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The OECD's "action plan" to raise taxes on multinational corporations
Hufbauer, Gary Clyde; Jung, Euijin; Moran, Tyler; … - 2015
Persistent link: https://www.econbiz.de/10011529006
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A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes
Starkov, Vladimir; Jin, Alexis - 2022
In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...
Persistent link: https://www.econbiz.de/10013257990
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National measures on taxing the digital economy
Grondona, Veronica; Chowdhary, Abdul Muheet; Uribe, Daniel - 2020
Persistent link: https://www.econbiz.de/10012433970
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Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South
Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022
The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...
Persistent link: https://www.econbiz.de/10013337674