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Harmful Tax Practices – 2019 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5
OECD - 2020
BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have … exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over …
Persistent link: https://www.econbiz.de/10012512147
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Consumption taxation of cross-border trade in services in an age of globalization
Hellerstein, Walter - In: Globalization and its tax discontents : tax policy and …, (pp. 305-328). 2010
Persistent link: https://www.econbiz.de/10008810765
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Tax discrimination and trade in services : should the non-discrimination article in the OECD model treaty provide the missing link between tax and trade agreements?
Brown, Catherine A. - In: Globalization and its tax discontents : tax policy and …, (pp. 257-279). 2010
Persistent link: https://www.econbiz.de/10008810783
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Tax treaty templates
Thuronyi, Victor - In: Globalization and its tax discontents : tax policy and …, (pp. 239-253). 2010
Persistent link: https://www.econbiz.de/10008810785
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Tax treaties and the taxation of non-residents' capital gains
Krever, Richard E. - In: Globalization and its tax discontents : tax policy and …, (pp. 212-238). 2010
Persistent link: https://www.econbiz.de/10008810786
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Missing women: gender-impact analysis and international taxation
Lahey, Kathleen - In: Globalization and its tax discontents : tax policy and …, (pp. 153-170). 2010
Persistent link: https://www.econbiz.de/10008810792
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Improving inter-nation equity through territorial taxation and tax sparing
Li, Jinyan - In: Globalization and its tax discontents : tax policy and …, (pp. 117-137). 2010
Persistent link: https://www.econbiz.de/10008810809
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Assessing the foreign direct investment response to tax reform and tax planning
Clark, W. Steven - In: Globalization and its tax discontents : tax policy and …, (pp. 84-114). 2010
Persistent link: https://www.econbiz.de/10008810821
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Outbound direct investment and the sourcing of interest expense for deductibility purposes
Edgar, Timothy - In: Globalization and its tax discontents : tax policy and …, (pp. 60-83). 2010
Persistent link: https://www.econbiz.de/10008810822
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Taxing foreign direct investment in a non-cooperative setting : contributions by Alex Easson
Cockfield, Arthur J. - In: Globalization and its tax discontents : tax policy and …, (pp. 18-34). 2010
Persistent link: https://www.econbiz.de/10008810838