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~subject:"Steuerpolitik"
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21
The Development of China's Tax Treaties Policy : Taking the Tax Treaties Revisited and Signed by China in the Last Decade as the Sample
Qiu, Dongmei
-
2019
This paper argues that, the past ten years is an unprecedented “golden decade” for tax treaties policy in China to take shape. The rapid developments have been closely interwoven with the economic, legal and institutional reforms that have taken place within the country in the larger scale,...
Persistent link: https://www.econbiz.de/10012869947
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22
International Tax Policy Trends in 2018
Falcao, Tatiana
-
2019
In this article, the author reviews the major international tax policy developments of 2018 and assesses the progress of initiatives to tackle base erosion and profit shifting in both the developed and developing worlds
Persistent link: https://www.econbiz.de/10012860967
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23
The Geometry of International Tax Planning After the Tax Cuts and Jobs Act : A Riff on Circles, Squares, and Triangles
Donohoe, Michael P.
-
2019
The enactment of the so-called Tax Cuts and Jobs Act of 2017 (TCJA) significantly changes the landscape for tax planning and compliance by U.S. multinational corporations (MNCs). The promised shift to a more territorial system actually results in a greater likelihood that more of a U.S. MNC's...
Persistent link: https://www.econbiz.de/10012862573
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24
Partial Repeal of Foreign Tax Credits by the Tax Cuts and Jobs Act : Resulting Behavioral Incentives, Self-Help, and New Mechanics for Some Remaining Portions of the Credit
Rosenberg, Rebecca
-
2018
The new Tax Cuts and Jobs Act repeals approximately one-third of the foreign tax credit system. (The foreign tax credit generally reduces U.S. tax by the amount of the U.S. taxpayer's foreign income taxes, subject to many requirements.) Essentially, partial repeal will make it much harder to...
Persistent link: https://www.econbiz.de/10012910606
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25
Lessons for International Tax Reform from the U.S. State Experience under Formulary Apportionment
Clausing, Kimberly A.
-
2018
This work undertakes a comprehensive analysis of the U.S. state experience under formulary apportionment of corporate income. While formulary apportionment eliminates the possibility of shifting income across states through accounting strategies that manipulate where income is booked, it may...
Persistent link: https://www.econbiz.de/10012938205
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26
Judging the New International Tax Regime : Testimony Before the U.S. Senate Committee on Finance
Kysar, Rebecca M.
-
2018
The 2017 tax law made significant changes to the way the United States taxes multinational corporations on their cross-border income. The new legislation has, however, failed to solve old problems in the international system and also opened the door to new ones.The serious problems created, or...
Persistent link: https://www.econbiz.de/10012920203
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27
The Relationship between Domestic Specific Anti-Avoidance Rules and Tax Treaties
Govind, Sriram
-
2018
Domestic anti-avoidance rules pose a special challenge because in several situations, they have to be given precedence over tax treaties in order to effectively prevent abuse. Therefore, the need arose for a consonant interpretation of tax treaties with these rules in order to prevent...
Persistent link: https://www.econbiz.de/10012932315
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28
Legislative Foundation of the United States' New International Tax System
Harms, Joshua
-
2018
This Note begins with commentary on the United States’ former worldwide system of taxation. This system taxed multinational corporations’ offshore profits at the applicable domestic income tax rate less credits for taxes paid to foreign governments. This tax regime provided for the deferral...
Persistent link: https://www.econbiz.de/10014110346
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29
US tax policy and attribution of profits to permanent establishments
Stack, Bob
- In:
World tax journal : WTJ
13
(
2021
)
3
,
pp. 385-404
Persistent link: https://www.econbiz.de/10013166505
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30
Vermeidung von Mehrfachbelastungen mit Erbschaft- bzw. Schenkungsteuer : eine Untersuchung im Verhältnis von Deutschland zu Frankreich, Großbritannien und den Niederlanden
Pavlovits, Tina
-
2021
Problemstellung und thematische Abgrenzung -- Deutsches internationales Erbschaft- und Schenkungsteuerrecht -- Internationale Erbschaft- und Schenkungsteuer in Frankreich, Großbritannien und den Niederlanden -- Ursachen für die Doppelbesteuerung und vermögensunabhängige Möglichkeiten zu...
Persistent link: https://www.econbiz.de/10012799804
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