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Tax treaty obstacles in implementing the Pillar Two global minimum tax rules and a possible solution for eliminating the various challenges
Chand, Vikram; Turina, Alessandro; Romanovska, Kinga - In: World tax journal : WTJ 14 (2022) 1, pp. 3-50
Persistent link: https://www.econbiz.de/10013345904
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Global minimum taxation? : an analysis of the global anti-base erosion initiative
Perdelwitz, Andreas (ed.); Turina, Alessandro (ed.) - 2021
Persistent link: https://www.econbiz.de/10012421596
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Determinants of aggressive tax avoidance
Herbert, Tanja - 2015
Persistent link: https://www.econbiz.de/10011437790
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International company taxation and tax planning
Endres, Dieter (ed.); Spengel, Christoph (ed.) - 2015
Persistent link: https://www.econbiz.de/10011478969
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International taxation
Bodner, Paul M. - In: International finance and accounting handbook, (pp. 30.1-30.21). 2003
Persistent link: https://www.econbiz.de/10001801652
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Exploring the Nexus Doctrine in international tax law
Singh, Ajit Kumar - 2021
Persistent link: https://www.econbiz.de/10012546848
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International Taxation
Gordon, Roger H.; Hines Jr., James R. - 2021
The integration of world capital markets carries important implications for the design and impact of tax policies. This …
Persistent link: https://www.econbiz.de/10013240613
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International Taxation
Gordon, Roger H. - 2002
The integration of world capital markets carries important implications for the design and impact of tax policies. This …
Persistent link: https://www.econbiz.de/10012469861
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International taxation
Hines, James R. - In: NBER reporter online (2000/2001) 1, pp. 10-14
Persistent link: https://www.econbiz.de/10011367512
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Substance in international tax law : DEMPE approach, substantial activity requirement and beneficial ownership
Navisotschnigg, Florian - 2022
Persistent link: https://www.econbiz.de/10014235379