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Year of publication
Subject
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Doppelbesteuerung 3,112 Double taxation 3,026 Internationales Steuerrecht 953 International tax law 861 Multinationales Unternehmen 749 Deutschland 714 Transnational corporation 701 Germany 668 Welt 628 World 628 USA 447 Corporate taxation 439 United States 439 Unternehmensbesteuerung 439 Theorie 415 Theory 413 OECD countries 359 OECD-Staaten 359 Auslandsinvestition 354 Foreign investment 345 Körperschaftsteuer 344 Corporate income tax 339 EU countries 288 EU-Staaten 288 Einkommensteuer 279 Income tax 258 Steuerrecht 243 Verrechnungspreis 214 Außensteuerrecht 212 Transfer pricing 212 Steuerpolitik 204 Cross-border taxation 193 Tax policy 192 Steuervermeidung 191 Tax avoidance 182 Capital income tax 176 Kapitalertragsteuer 176 Steuerwettbewerb 147 Tax competition 145 Steuerplanung 144
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Online availability
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Free 817 Undetermined 224 CC license 14
Type of publication
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Book / Working Paper 2,141 Article 1,025 Journal 19 Other 1
Type of publication (narrower categories)
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Article in journal 705 Aufsatz in Zeitschrift 705 Graue Literatur 550 Non-commercial literature 550 Hochschulschrift 410 Working Paper 336 Arbeitspapier 332 Thesis 306 Aufsatz im Buch 287 Book section 287 Bibliografie enthalten 129 Bibliography included 129 Amtsdruckschrift 122 Government document 122 Collection of articles of several authors 121 Sammelwerk 121 Konferenzschrift 99 Conference proceedings 58 Gesetz 45 Law 45 Aufsatzsammlung 39 Handbook 30 Handbuch 30 Lehrbuch 24 Textbook 22 Festschrift 18 Kommentar 16 Dissertation u.a. Prüfungsschriften 15 Bibliografie 9 Article 8 Collection of articles written by one author 6 Mehrbändiges Werk 6 Multi-volume publication 6 Ratgeber 6 Sammlung 6 Conference paper 5 Guidebook 5 Konferenzbeitrag 5 Research Report 5 Case study 4
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Language
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English 2,163 German 884 Undetermined 56 French 43 Spanish 23 Swedish 18 Italian 10 Croatian 8 Polish 8 Russian 7 Danish 5 Bulgarian 3 Finnish 3 Dutch 2 Portuguese 2 Norwegian 1 Serbian 1 Chinese 1
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Author
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Lang, Michael 34 Davies, Ronald B. 27 Grubert, Harry 24 Fuest, Clemens 22 Razin, Asaf 20 Altshuler, Rosanne 19 Lejour, Arjan 19 Avi-Yonah, Reuven S. 18 Huizinga, Harry 18 Zagler, Martin 18 Hines, James R. 17 Lüdicke, Jürgen 17 Pistone, Pasquale 16 Riet, Maarten van't 16 Vogel, Klaus 16 Genser, Bernd 15 Rixen, Thomas 15 Slemrod, Joel 15 Maisto, Guglielmo 14 Blonigen, Bruce A. 13 Janeba, Eckhard 13 Raad, Cornelis van 13 Sly, Nicholas 13 Spengel, Christoph 13 Yuen, Chi-Wa 13 Elliffe, Craig 12 Jacobs, Otto H. 12 Weichenrieder, Alfons J. 12 Debatin, Helmut 11 Eggert, Wolfgang 11 Hearson, Martin 11 Hoorn, J. van 11 Nicodème, Gaëtan 11 Prebble QC, John 11 Reimer, Ekkehart 11 Rust, Alexander 11 Becker, Johannes 10 Beer, Sebastian 10 Blouin, Jennifer L. 10 Hattingh, Johann 10
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Institution
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OECD 56 USA / Joint Committee on Taxation 34 National Bureau of Economic Research 26 International Monetary Fund (IMF) 24 International Bureau of Fiscal Documentation 20 Internationale Vereinigung für Steuerrecht 18 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 12 Kanada 11 Vereinte Nationen / Department of Economic and Social Affairs 10 Great Britain 8 USA / Congress / Senate / Committee on Foreign Relations 8 International Monetary Fund 7 Organisation for Economic Co-operation and Development 7 Verlag Dr. Kovač 7 Canadian Tax Foundation 6 Institut Finanzen und Steuern 6 Springer Fachmedien Wiesbaden 6 United States / Congress / Joint Committee on Internal Revenue Taxation 5 Universität Hamburg / Institut für Ausländisches und Internationales Finanz- und Steuerwesen 5 Europäische Kommission 4 USA / Präsident 4 Deutschland / Bundeswehr / Universität Hamburg 3 Erich Schmidt Verlag 3 Europa-Institut <Saarbrücken> / Sektion Rechtswissenschaft 3 International Chamber of Commerce 3 Ludwig-Maximilians-Universität München / Volkswirtschaftliche Fakultät 3 Mexiko 3 Nomos Verlagsgesellschaft 3 Organisation for Economic Co-Operation and Development 3 Schweden / Finansdepartementet 3 USA / Treasury Department 3 United States / Congress / Senate / Committee on Foreign Relations 3 Vereinte Nationen / Department of International Economic and Social Affairs 3 Bundesstelle für Außenhandelsinformation <Köln> 2 Deloitte, Haskins and Sells <New York, NY> 2 Deutsche Gesellschaft für Internationale Zusammenarbeit 2 Deutsche Steuerjuristische Gesellschaft 2 Duncker & Humblot 2 Fachinstitut der Steuerberater 2 Forum der Internationalen Besteuerung <1995, Düsseldorf> 2
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Published in...
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Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 51 Hefte zur internationalen Besteuerung 49 World tax journal : WTJ 49 Intertax : international tax review 47 European taxation : official journal of the Confédération Fiscale Européenne 46 Europäische Hochschulschriften / 5 42 Series on international taxation 37 CESifo working papers 36 International tax and public finance 27 National tax journal 27 NBER working paper series 25 Forum der internationalen Besteuerung 24 Steuer, Wirtschaft und Recht : SWR 23 NBER Working Paper 22 Working paper 22 Working paper / National Bureau of Economic Research, Inc. 22 Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives 19 Der Betrieb 18 Schriften des Instituts für Ausländisches und Internationales Finanz- und Steuerwesen der Universität Hamburg 18 Journal of public economics 17 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 17 SpringerLink / Bücher 17 WU international taxation research paper series : research papers 17 Cahiers de droit fiscal international 15 IMF Working Papers 15 Tax law review 14 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 13 FinanzArchiv : European journal of public finance 12 Diskussionsbeiträge aus dem Institut für Ausländisches und Internationales Finanz- und Steuerwesen 11 Treaty series 11 Derivatives & financial instruments 10 Gabler Edition Wissenschaft 10 IFSt-Schrift 10 Publications of the International Bureau of Fiscal Documentation 10 Tax Treaties and EC law 10 Europe-China tax treaties : [... were presented at the International Conference on Europe-China Tax Treaties Research in Beijing (19 - 20 Mar. 2009)] 9 Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international 9 Schriftenreihe Finanzwirtschaft und Finanzrecht 9 Steuerberatung, Betriebsprüfung, Unternehmensbesteuerung : Schriften zur betriebswirtschaftl. Steuerlehre 9 Vision : journal of Indian taxation 9
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Source
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ECONIS (ZBW) 3,065 RePEc 57 USB Cologne (EcoSocSci) 41 EconStor 17 BASE 4 USB Cologne (business full texts) 1 ArchiDok 1
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Showing 1 - 50 of 3,186
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A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries
Starkov, Vladimir; Jin, Alexis - 2024
In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...
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Scenarios for negotiating a UN framework convention on international tax
Heitmüller, Frederik - 2025
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Asymmetric double tax treaties : relief method and tax sparing for foreign direct investment in developing countries
Shehaj, Pranvera; Zagler, Martin - In: Public finance review : PFR 53 (2025) 1, pp. 94-135
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Incentive effects of tax transparency : does country-by-country reporting call for arbitration?
Martini, Jan T.; Niemann, Rainer; Simons, Dirk; … - In: Journal of accounting and public policy 49 (2025), pp. 1-28
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Developing countries, tax treaty shopping and the global minimum tax
Riet, Maarten van't; Lejour, Arjan - 2025
Analysis of the international network of double tax treaties reveals a large potential for tax avoidance. Developing countries are, on average, not more likely to suffer from tax revenue losses than other countries. Yet, this average masks the fact that several countries, such as Bangladesh,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015189927
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Financing corporate tax cuts with shareholder taxes
Anagnostopoulos, Alexis; Atesagaoglu, Orhan Erem; … - In: Quantitative economics : QE ; journal of the … 13 (2022) 1, pp. 315-354
We study the aggregate and distributional consequences of replacing corporate profit taxes with shareholder taxes, namely taxes on dividends and capital gains, in a setting with incomplete markets and heterogeneity at both the household and the firm level. The reform yields distributional gains...
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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, ebvufind01.dmz1.zbw.eu/10013337674
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Evaluating the impact of Pillars One and Two
Tandon, Suranjali; Rao, Chetan - 2022
The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013393628
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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, ebvufind01.dmz1.zbw.eu/10013257990
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A toss up? Comparing tax revenues from the amount a and digital service tax regimes for developing countries
Starkov, Vladimir; Jin, Alexis - 2024
In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015046577
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Who will sign a double tax treaty next? : a prediction based on economic determinants and machine learning algorithms
Erokhin, Dmitry; Zagler, Martin - In: Economic modelling 139 (2024), pp. 1-19
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Cooperation in international taxation : two-pillar solution in BRICS countries
Dash, Priyadarshi; Barman, Arpit - 2024
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The impact of unilateral tax treaty terminations on FDI
Erokhin, Dmitry - 2024
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A climate treaty for the global taxation of carbon
Falcão, Tatiana - 2024
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The implications of treaty restrictions of taxing rights on services, especially for developing countries
Amaro, Faith; Grondona, Veronica; Picciotto, Sol - 2024
Taxation of cross-border services has been identified as a high priority issue in the United Nations (UN) negotiations to establish a new global framework for tax. This paper analyses the defects of international tax rules as applied to services, and their exploitation by multinational...
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The international tax regime complex : understanding change in global tax governance
Kuhn, Katharina; Cadzow, Lucinda; Heitmüller, Frederik; … - 2024
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Do international tax treaties govern financial report quality?
Chen, Dong; Yi, Li; Lu, Jiani; Li, Chenming - In: Research in international business and finance 69 (2024), pp. 1-24
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The consequences of the 2017 US international tax reform : a survey of the evidence
Dharmapala, Dhammika - In: International tax and public finance 31 (2024) 4, pp. 1158-1178
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On the effects of anti-profit shifting regulations : a developing country perspective
Laudage, Sabine; Riedel, Nadine; Strohmaier, Kristina - In: Journal of public economics 235 (2024), pp. 1-8
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International investment agreements and the global minimum tax : of treaty troubles and investment incentives
Beyer, Vincent - In: Journal of international economic law 27 (2024) 2, pp. 241-258
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Do double taxation avoidance agreements attract foreign direct investment? : the case of Nepal
Chalise, Bishal - 2024
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Double taxation treaties and their implications for investment : what investment policymakers need to know
UNCTAD - 2024
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The MLI May Preserve the Essentially Bilateral Nature of Tax Treaties and Embrace a Strong Anti-Avoidance Approach to the Application of Treaty Provisions
Bacci, Alessandro - 2023
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS), known as the Multilateral Instrument (MLI), is an innovative multilateral method for the modification of bilateral tax treaties (BTTs). The MLI has transposed part of the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014354267
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What Do We Know about Tax Treaties and How Can Accounting Research Contribute?
West, Ashley; Wilkinson, Brett R. - 2023
Bilateral tax treaties are an integral part of the international tax system. Despite this, the accounting literature on tax treaties is almost non-existent, with the majority of the research being done in the public finance and tax law research fields. The goal of this paper is to spur an...
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Negotiating Bilateral Tax Treaties : Should Tax Treaties Involving Low-income Countries Contain a Sunset Clause?
Okanga, Okanga Ogbu - 2023
This policy brief reflects on an underexplored proposition: that bilateral tax treaties – particularly treaties involving (middle- and) low-income countries – should contain an expiration or sunset clause. The brief examines some reasons why it may be sensible for a low-income country to...
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State Taxation of Nonresident Income and the Location of Work
Agrawal, David R.; Tester, Kenneth - 2023
Prior studies show that taxes matter for the residential locations of high-income earners. But, states raise a significant share of revenue from nonresidents. Using variation in state tax rates, we provide causal evidence on the effect of the net-of-tax rate on the location of labor supply for...
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India : The Dividend Distribution Tax: Entitlement to Treaty Protection?
Kotha, Ashrita Prasad - 2023
Dividend taxation in India has undergone several changes. India levied the highly contentious dividend distribution tax (DDT) for over two decades. This contribution pertains to a ruling in Giesecke & Devrient [India] Pvt Ltd. v. The Additional Commissioner of Income tax from the Indian Income...
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Taxing Intellectual Property Assets on a Cross-Border Transaction : Application of Mobilia Sequuntur Personam and the Case of the India–Mauritius Tax Treaty
Ram Mohan, M. P.; Gupta, Aditya - 2023
Intellectual Property (IP) assets enjoy a unique advantage in tax planning. Owing to their intangible nature and lack of physical substance, IP assets can be methodically parked to transfer income between tax jurisdictions. In 2016, the Delhi High Court was presented with a dispute in which IP...
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U.S. International Tax Policy and Corporate America
Hanna, Christopher H.; Wilson, Cody A. - 2023
Given the Republican-controlled House and narrow Democratic majority in the Senate, the Biden Administration has found itself in the perilous situation of needing to raise tax revenue while retaining the support of moderate Democrats. President Biden has proposed raising revenue by bringing the...
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Strategic Narratives in International Tax Policy Making : Beps Action 1 and the Stability Argument
Plekhanova, Victoria; Noonan, Chris - 2023
Drawing on narrative analysis developed by communications scholars, and applied by scholars of economics and international law and in policy analysis, this article studies action 1 of the Organisation for Economic Co-operation and Development’s (OECD’s) base erosion and profit shifting...
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Can the OECD Author an Equitable International Tax Architecture?
Encarnación, Luca - 2023
Developing countries around the world are facing challenges funding necessary public services such as health, education, and climate change adaptation due to a lack of revenue. Double tax treaties, which predominantly favor the allocation of taxing rights to the residence jurisdiction in...
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International Tax Rules for Unruly Times
Schoen, Wolfgang - 2023
International tax coordination has reached impressive results after the turn of the century. Multi-lateral agreements like the Common Reporting Standard or the BEPS Action Plan are clear signs of the willingness of a large number of states to cooperate in fiscal matters at a global scale....
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Double taxation treaties and resource revenue mobilization in developing countries : a neural network approach
Kinda, Harouna; Tagem, Abrams Mbu Enow - 2023
Double taxation treaties, by assigning taxing rights to rival countries and thereby eradicating double taxation, aim to facilitate cross-border trade and investment. The eradication of double taxation is achieved through reductions in withholding tax rates on passive income in source countries,...
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Tax treaty shopping and developing countries
Riet, Maarten van't; Lejour, Arjan - 2023
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MFN dilemma in India's DTAAs post concentrix ruling : a ticking time bomb
Sharma, Saurabh; Rawat, Mukesh - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014430748
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Disentangling business- and tax-motivated bilateral royalty flows
Lejour, Arjan; Riet, Maarten van't - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014381377
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Disentangling business- and tax-motivated bilateral royalty flows
Lejour, Arjan; Riet, Maarten van't - 2023
Shifting intellectual property (IP) rights across jurisdictions is a well-known strategy of multinationals to reduce corporate income taxation. We investigate the extent to which the flows of remunerations for the use of IP rights are affected by differences in corporate income and withholding...
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The role of economic analysis in resolving uncertainties in the source concept and the arm's length principle
Killaly, Jim - 2023
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Disentangling business- and tax-motivated bilateral royalty flows
Lejour, Arjan; Riet, Maarten van't - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014377736
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Explaining and predicting double tax treaty formation with machine learning algorithms
Erokhin, Dmitry; Zagler, Martin - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014477150
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The impact of unilateral tax treaty terminations on FDI
Erokhin, Dmitry - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014477152
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The consequences of the 2017 US international tax reform : a survey of the evidence
Dharmapala, Dhammika - 2023
The 2017 US tax legislation - widely referred to as the Tax Cut and Jobs Act (TCJA) - fundamentally transformed the US system of international taxation. It ostensibly ended worldwide taxation but introduced, for instance, a new tax on "Global Intangible Low-Taxed Income" (GILTI). This paper...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014442439
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Royalty taxation under tax competition and profit shifting
Juranek, Steffen; Schindler, David; Schneider, A. - In: The Canadian journal of economics : the journal of the … 56 (2023) 4, pp. 1377-1412
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Transfer pricing practices in multinational corporations and their effects on developing countries' tax revenue : a systematic literature review
Kalra, Akash; Munshi Naser Ibne Afzal - In: International trade, politics and development 7 (2023) 3, pp. 172-190
Purpose - For many global firms and corporate oligopolies, transfer pricing is essential. The transfer pricing literature as it is currently written is succinctly summarized in this study. The authors offer a thorough analysis of transfer pricing research in this study. This review sheds light...
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Asymmetric double tax treaties and fdi in developing countries : the role of the relief method and tax sparing
Shehaj, Pranvera; Zagler, Martin - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014249911
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State Taxation of Foreign Source Income Through Worldwide Combined Reporting
Pearson, Thomas - 2023
This Note considered whether a state can tax the worldwide combined income of a unitary business of a United States parent corporation and foreign subsidiaries. The primary alternative to worldwide combined reporting is the federal government's arm's length method of taxing foreign source...
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Access to Tax Treaty Dispute Resolution Mechanisms in Cases of Abuse
Navarro, Aitor - 2023
Reaching a common understanding of the interpretation and enforcement of tax treaties is a desirable policy goal. It results in higher certainty and helps to increase their effectiveness thus enhancing all the purported objectives of these international agreements. In this regard, dispute...
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The Importance of Escape Clauses : Firm Response to Thin Capitalization Rules
Andresen, Martin Eckhoff; Thorvaldsen, Lars - 2023
Escape clauses, where small firms are exempt from particular tax rules, is a crucial feature of a number of corporate tax schemes, but creates incentives to avoid taxation by manipulating the measures that determine inclusion. We evaluate the impact of thin capitalization rules, which commonly...
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Tax treaty norms among lower-income countries and the role of the UN model : past, present and potential
Hearson, Martin; Heitmüller, Frederik; Arel-Bundock, … - 2023
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The importance of escape clauses : firm response to thin capitalization rules
Andresen, Martin Eckhoff; Thorvaldsen, Lars - 2023
Escape clauses, where small firms are exempt from particular tax rules, is a crucial feature of a number of corporate tax schemes, but creates incentives to avoid taxation by manipulating the measures that determine inclusion. We evaluate the impact of thin capitalization rules, which commonly...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014228279
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