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~accessRights:"restricted"
~subject:"Corporate income tax"
~subject:"Dispute settlement"
~subject:"Internationales Steuerrecht"
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Search: subject_exact:"Earnings stripping rules"
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1
Products, services, and tax-motivated income shifting
Deng, Zero
;
Rane, Scott G.
- In:
National tax journal
77
(
2024
)
1
,
pp. 7-38
Persistent link: https://www.econbiz.de/10014504643
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2
Environmental taxation and profit-shifting activities
Levaggi, Rosella
;
Panteghini, Paolo
- In:
Ecological economics : the transdisciplinary journal of …
214
(
2023
),
pp. 1-7
Persistent link: https://www.econbiz.de/10014451978
Saved in:
3
An alternative measure of profit shifting and corporate income tax losses
Dobranschi, Marian
;
Nerudová, Danuše
;
Solilova, Veronika
- In:
Journal of multinational financial management
70/71
(
2023
),
pp. 1-20
Persistent link: https://www.econbiz.de/10014477346
Saved in:
4
Attracting profit shifting or fostering innovation? : on patent boxes and R&D subsidies
Haufler, Andreas
;
Schindler, Dirk
- In:
European economic review : EER
155
(
2023
),
pp. 1-28
Persistent link: https://www.econbiz.de/10014438915
Saved in:
5
The historical origins and current prospects of the multilateral tax convention
Avi-Yonah, Reuven S.
;
Lempert, Eran
- In:
World tax journal : WTJ
15
(
2023
)
3
,
pp. 379-411
Persistent link: https://www.econbiz.de/10014425590
Saved in:
6
Tackling BEPS in the Global South : evidence from Peru's tax reform
Toledo, Katia
;
Alvarado, Alfredo
- In:
Economic systems
47
(
2023
)
3
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014391875
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7
International Business Transactions and Taxation : Practical Guidance and Framework for Executives
Solbach, Manuel C.
-
2023
1. Introduction -- 2. International Taxation and Transactional Models -- 3. Business Strategy and Transactional Models -- 4. Direct Business -- 5. Merchandize Business -- 6. Agency Business -- 7. Conclusion.
Persistent link: https://www.econbiz.de/10014415140
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8
Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5
OECD
-
2023
Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for...
Persistent link: https://www.econbiz.de/10014491473
Saved in:
9
Territorial tax reform and profit shifting by US and Japanese multinationals
Hasegawa, Makoto
- In:
National tax journal
76
(
2023
)
4
,
pp. 771-804
Persistent link: https://www.econbiz.de/10014504612
Saved in:
10
The balance of payments stages hypothesis : improvements and new discoveries
Yang, Haizhen
;
Zhang, Mengting
;
Xiang, Yue
;
Yang, Yang
- In:
International review of economics & finance : IREF
84
(
2023
),
pp. 635-656
Persistent link: https://www.econbiz.de/10014364128
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