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~isPartOf:"OECD/G20 base erosion and profit shifting project"
~isPartOf:"World tax journal : WTJ"
~subject:"International corporate taxation"
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International corporate taxation
Besteuerungsverfahren
151
Taxation procedure
151
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Tax avoidance
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Income shifting
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International tax law
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Oguttu, Annet Wanyana
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Li, Xiaorong
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Richter, Wolfram F.
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OECD/G20 base erosion and profit shifting project
World tax journal : WTJ
EconPol policy brief
1
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Preventing tax base erosion and profit shifting occasioned by offshore indirect transfer of assets : perspectives from Africa
Oguttu, Annet Wanyana
- In:
World tax journal : WTJ
14
(
2022
)
4
,
pp. 689-723
Persistent link: https://www.econbiz.de/10013461976
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2
Aligning profit taxation with value creation
Richter, Wolfram F.
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 3-23
Persistent link: https://www.econbiz.de/10013166475
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3
A potential legal rationale for taxing rights of market jurisdictions
Li, Xiaorong
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 25-61
Persistent link: https://www.econbiz.de/10013166476
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4
Curtailing BEPS through enforcing corporate transparency : the challenges of implementing country-by-country reporting in developing countries and the case for making public countr...
Oguttu, Annet Wanyana
- In:
World tax journal : WTJ
12
(
2020
)
1
,
pp. 167-213
Persistent link: https://www.econbiz.de/10012617887
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