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Year of publication
Subject
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International tax law 62 Internationales Steuerrecht 62 Welt 43 World 43 EU countries 41 EU-Staaten 41 Doppelbesteuerung 40 Double taxation 40 EU tax law 25 EU-Steuerrecht 25 OECD countries 25 OECD-Staaten 25 Steuererhebungsverfahren 24 Taxation procedure 24 Steuervermeidung 23 Tax avoidance 23 International corporate taxation 20 Internationale Unternehmensbesteuerung 20 Transfer pricing 17 Verrechnungspreis 17 Corporate taxation 16 Multinationales Unternehmen 16 Transnational corporation 16 Unternehmensbesteuerung 16 Gewinnverlagerung 14 Income shifting 14 Steuerpolitik 14 Tax policy 14 E-commerce 12 Electronic Commerce 12 Steuerplanung 11 Tax planning 11 Einkommensteuer 8 Income tax 8 Steuergerechtigkeit 8 Steuervergünstigung 8 Tax fairness 8 Tax incentive 8 Corporate income tax 7 Großbritannien 7
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Type of publication
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Article 190 Book / Working Paper 2
Type of publication (narrower categories)
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Article in journal 191 Aufsatz in Zeitschrift 191 Collection of articles of several authors 1 Fallstudiensammlung 1 Festschrift 1 Sammelwerk 1
Language
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English 192
Author
All
Spengel, Christoph 10 Turina, Alessandro 5 Piantavigna, Paolo 4 Pistone, Pasquale 4 Schön, Wolfgang 4 Vanistendael, Frans 4 Chand, Vikram 3 Lamensch, Marie 3 Lüdicke, Jürgen 3 Oguttu, Annet Wanyana 3 Avi-Yonah, Reuven S. 2 Beretta, Giorgio 2 Báez Moreno, Andrés 2 Cipollini, Claudio 2 Collier, Richard S. 2 Criclivaia, Diana 2 De Broe, Luc 2 Elliffe, Craig 2 Englisch, Joachim 2 Hansson, Åsa 2 Hjorth Bærentzen, Susi 2 Jones, John F. Avery 2 Kostić, Svetislav V. 2 Maisto, Guglielmo 2 Martín Jiménez, Adolfo J. 2 Müller, Raphael 2 Nicolay, Katharina 2 Nogueira, João Félix Pinto 2 Oestreicher, Andreas 2 Olbert, Marcel 2 Petruzzi, Raffaele 2 Petutschnig, Matthias 2 Pichhadze, Amir 2 Steinbrenner, Daniela 2 Stewart, Miranda 2 Titus, Afton 2 Vann, Richard J. 2 Vella, John 2 Wheeler, Joanna 2 Čičin-Šain, Nevia 2
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Published in...
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World tax journal : WTJ 192
Source
All
ECONIS (ZBW) 192
Showing 1 - 10 of 192
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Tax treaty obstacles in implementing the Pillar Two global minimum tax rules and a possible solution for eliminating the various challenges
Chand, Vikram; Turina, Alessandro; Romanovska, Kinga - In: World tax journal : WTJ 14 (2022) 1, pp. 3-50
Persistent link: https://www.econbiz.de/10013345904
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EU beneficial ownership further developed : a view from a different angle
Weber, Dennis - In: World tax journal : WTJ 14 (2022) 1, pp. 51-74
Persistent link: https://www.econbiz.de/10013345918
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IP box regimes and multinational enterprises : does nexus pay off?
Müller, Jessica M.; Spengel, Christoph; Steinbrenner, … - In: World tax journal : WTJ 14 (2022) 1, pp. 75-112
Persistent link: https://www.econbiz.de/10013345926
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What corporate tax policy has to do with sustainability and how companies should deal with it
Valsecchi, Alfio - In: World tax journal : WTJ 14 (2022) 1, pp. 113-137
Persistent link: https://www.econbiz.de/10013345937
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Most favoured nation clauses in tax treaties : comparative analysis and main issues
Jalan, Nupur; Manzi, Gaetano; Greve Arcil, Gert - In: World tax journal : WTJ 14 (2022) 1, pp. 139-184
Persistent link: https://www.econbiz.de/10013345944
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Abuse, shell entities and right of establishment : a plea for refocusing current proposals and achieving deeper coordination within the internal market
Pistone, Pasquale; Nogueira, João Félix Pinto; … - In: World tax journal : WTJ 14 (2022) 2, pp. 187-236
Persistent link: https://www.econbiz.de/10013347154
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The brave (and uncertain) new world of international taxation under the 2020s Compromise
Elliffe, Craig - In: World tax journal : WTJ 14 (2022) 2, pp. 237-260
Persistent link: https://www.econbiz.de/10013347190
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How to move forward with country-by-country reporting? : a qualitative content analysis of the stakeholders' comments in the OECD 2020 review
Müller, Raphael; Schoenrock, Miles; Spengel, Christoph - In: World tax journal : WTJ 14 (2022) 2, pp. 261-284
Persistent link: https://www.econbiz.de/10013347195
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The law and policy of VAT tourist tax refund schemes : a comparative analysis
Wang, Tingting; Stewart, Miranda - In: World tax journal : WTJ 14 (2022) 2, pp. 285-330
Persistent link: https://www.econbiz.de/10013347202
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R&D tax incentive regimes : a comparison and evaluation of current country practices
Spengel, Christoph; Stage, Barbara; Steinbrenner, Daniela - In: World tax journal : WTJ 14 (2022) 2, pp. 331-364
Persistent link: https://www.econbiz.de/10013347214
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