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language:"eng"
~isPartOf:"World tax journal : WTJ"
~language:"spa"
~subject:"Unternehmensbesteuerung"
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Unternehmensbesteuerung
Besteuerungsverfahren
26
Taxation procedure
26
International tax law
12
Internationales Steuerrecht
12
Steuervermeidung
8
Tax avoidance
8
Welt
7
World
7
Gewinnverlagerung
6
Income shifting
6
Doppelbesteuerung
4
Double taxation
4
International corporate taxation
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Internationale Unternehmensbesteuerung
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OECD countries
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OECD-Staaten
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Corporate taxation
3
EU countries
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EU-Staaten
3
Multinationales Unternehmen
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Transnational corporation
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Artificial intelligence
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EU tax law
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EU-Steuerrecht
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Einkommensteuer
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Electronic Commerce
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Künstliche Intelligenz
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Steuerpolitik
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Steuerrecht
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Tax policy
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Africa
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Afrika
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Athletes
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Bräutigam, Rainer
1
Canè, Daniele
1
Cavelti, Luzius U.
1
Heckemeyer, J. H.
1
Jaag, Christian
1
Nicolay, Katharina
1
Rohner, Tobias F.
1
Spengel, Christoph
1
Stutzenberger, Kathrin
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World tax journal : WTJ
CESifo working papers
11
Working paper / National Bureau of Economic Research, Inc.
8
NBER Working Paper
7
NBER working paper series
7
Working paper
6
ZEW discussion papers
6
CESifo Working Paper Series
5
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
5
International tax and public finance
5
Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie
4
National tax journal
4
ZEW - Centre for European Economic Research Discussion Paper
4
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
3
Discussion papers / CEPR
3
European economic review : EER
3
FinanzArchiv : public finance analysis
3
IMF working papers
3
Journal of international accounting auditing & taxation
3
LIDAM discussion paper CORE
3
OECD/G20 Base Erosion and Profit Shifting Project
3
WU international taxation research paper series : research papers
3
Working paper series
3
A vision of taxes within and outside European borders : Festschrift in honor of Prof. Dr. Frans Vanistendael
2
Central European economic journal
2
Discussion paper / Tinbergen Institute
2
Discussion papers / Wissenschaftszentrum Berlin für Sozialforschung, Abteilung Wettbewerbsfähigkeit und Industrieller Wandel ; Abteilung Marktprozesse und Steuerung ; Arbeitsgruppe Institutionen, Staaten, Märkte ; Abteilung Wettbewerb und Innovation ; Abteilung Verhalten auf Märkten; Forschungsprofessur The Future of Fiscal Federalism ; Forschungs-Gruppe Wettbewerb und Innovation : Schwerpunkt II Märkte und Politik
2
Economics letters
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IIIS discussion paper series
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IMF Working Paper
2
Issues in accounting education
2
JRC working papers on taxation and structural reforms
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Journal of accounting research
2
Journal of public economics
2
Policy research working paper : WPS
2
Proceedings / 96th Annual Conference on Taxation : Chicago, Ill., Nov. 13 - 15, 2003 ; and minutes of the Annual Meeting of the National Tax Association, Thursday, November 13, 2003
2
Public finance review : PFR
2
Regional science & urban economics
2
Schriftenreihe zum internationalen Steuerrecht
2
Series on international taxation
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ECONIS (ZBW)
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1
Addressing the debt-equity bias within a common consolidated corporate tax base (CCCTB) : possibilities, impact on effective tax rates and revenue neutrality
Spengel, Christoph
;
Heckemeyer, J. H.
;
Nicolay, Katharina
; …
- In:
World tax journal : WTJ
10
(
2018
)
2
,
pp. 165-191
Persistent link: https://www.econbiz.de/10012101988
Saved in:
2
Why corporate taxation should mean source taxation : a response to the OECD's actions against base erosion and profit shifting
Cavelti, Luzius U.
;
Jaag, Christian
;
Rohner, Tobias F.
- In:
World tax journal : WTJ
9
(
2017
)
3
,
pp. 352-390
Persistent link: https://www.econbiz.de/10011805737
Saved in:
3
Controlled foreign corporations as fiscally transparent entities : the application of CFC rules in tax treaties
Canè, Daniele
- In:
World tax journal : WTJ
9
(
2017
)
4
,
pp. 521-563
Persistent link: https://www.econbiz.de/10011862453
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