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~subject:"EU-Staaten"
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EU-Staaten
Besteuerungsverfahren
721
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721
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382
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ECONIS (ZBW)
27
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1
Assessing profit shifting using country-by-country reports : a nonlinear response to tax rate differentials
Bratta, Barbara
;
Santomartino, Vera
;
Acciari, Paolo
- In:
National tax journal
77
(
2024
)
2
,
pp. 349-380
Persistent link: https://www.econbiz.de/10014633961
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2
An investigation of the influencing factors of value added tax collection effectiveness in EU Member States
Králik, Lóránd
;
Szász, Erzsébet
- In:
Acta oeconomica : periodical of the Hungarian Academy …
73
(
2023
)
4
,
pp. 505-517
Persistent link: https://www.econbiz.de/10014476537
Saved in:
3
Moving forward with tax sustainability reporting in the EU : a quantitative descriptive analysis
Kopetzki, Leonie C.
;
Spengel, Christoph
;
Weck, Stefan
- In:
World tax journal : WTJ
15
(
2023
)
2
,
pp. 291-320
Persistent link: https://www.econbiz.de/10014425577
Saved in:
4
Beyond borders : uncertainty in supragovernmental tax enforcement and corporate investment
Fox, Zackery D.
;
Jacob, Martin
;
Wilde, Jaron H.
; …
- In:
The accounting review : a publication of the American …
97
(
2022
)
6
,
pp. 233-261
Persistent link: https://www.econbiz.de/10013499354
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5
Development of income taxes in Slovakia and the European Union in the light of recent economic changes in Europe
Korečko, Jaroslav
;
Suhányiová, Alžbeta
;
Suhányi, …
- In:
Theory, methodology, practice
17
(
2021
)
2
,
pp. 67-86
Persistent link: https://www.econbiz.de/10012939101
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6
Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis
;
Demange, Gabrielle
- In:
International tax and public finance
28
(
2021
)
4
,
pp. 855-889
Persistent link: https://www.econbiz.de/10012617368
Saved in:
7
How accurately does the CCCTB apportionment formula allocate profits? : an evaluation of the European Commission proposal
Hundsdoerfer, Jochen
;
Wagner, Julia
- In:
Journal of business economics : JBE
90
(
2020
)
4
,
pp. 495-536
Persistent link: https://www.econbiz.de/10012226902
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8
Reducing tax compliance costs through corporate tax base harmonization in the European Union
Barrios Cobos, Salvador
;
D'Andria, Diego
;
Gesualdo, Maria
- In:
Journal of international accounting auditing & taxation
41
(
2020
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012488638
Saved in:
9
Pushing the wrong buttons : vat evasion by misclassification of meal consumption type
Hopland, Arnt O.
;
Ullmann, Robert
- In:
The European accounting review
29
(
2020
)
5
,
pp. 975-997
Persistent link: https://www.econbiz.de/10012313764
Saved in:
10
Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis
;
Demange, Gabrielle
-
2020
Persistent link: https://www.econbiz.de/10012314121
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