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Körperschaftsteuer
15
Kanada
12
Corporate income tax
6
Canada
5
Doppelbesteuerung
2
Einkommensteuer
2
Großbritannien
2
USA
2
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1972-1981
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Capital income tax
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Daly, Michael John
2
Dart, Robert J.
2
Blais, André
1
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Grady, Patrick
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1
Hyndman, R. M.
1
Ilersic, A. R.
1
Inglis, A. M.
1
Jones, David Phillip
1
Jung, Jack
1
MacAskile, C. A.
1
Mitchell, Charles B.
1
Rädler, Albert Josef
1
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1
Smith, Andrew M. C.
1
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1
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Canadian tax journal
National tax journal
149
CESifo working papers
125
Der Betrieb
105
Working paper
98
NBER working paper series
93
Working paper / National Bureau of Economic Research, Inc.
83
NBER Working Paper
74
Betriebs-Berater : BB
71
Journal of public economics
67
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
64
International tax and public finance
63
European taxation : official journal of the Confédération Fiscale Européenne
58
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
56
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
55
CESifo Working Paper
48
Intertax : international tax review
43
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
39
ZEW discussion papers
38
CESifo Working Paper Series
36
FinanzArchiv : public finance analysis
34
IMF working papers
34
Europäische Hochschulschriften / 5
33
Journal of state taxation
33
Tax law review
29
Public finance review : PFR
27
WPg : Kompetenz schafft Vertrauen
27
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
25
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
25
Les conséquenses des déficits subis dans un pays pour une entreprise ou des entreprises associées ayant des activités internationales sur l'imposition des bénéfices dans d'autre pays : [Congrès International de Droit Financier et Fiscal, Copenhague, 1979]
23
SpringerLink / Bücher
23
Finanz-Rundschau : FR ; deutsches Steuerblatt
22
La détermination du bénéfice imposable des socieétés de capitaux : [31. Congrès International de Droit Financier et Fiscal, Vienne, 1977]
22
Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international
22
Advances in taxation
21
Les mesures unilatérales d'éviter la double imposition : [35. Congrès International de Droit Financier et Fiscal, Berlin, 1981]
21
Public finance
21
The accounting review : a publication of the American Accounting Association
21
Hefte zur internationalen Besteuerung
20
Discussion paper
19
IMF working paper
19
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ECONIS (ZBW)
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1
New Zealand's thin capitalization rules
Smith, Andrew M. C.
- In:
Canadian tax journal
44
(
1997
)
6
,
pp. 1525-1551
Persistent link: https://www.econbiz.de/10001222224
Saved in:
2
The taxation of corporate reorganizations : conversion of a branch to a subsidiary and a subsidiary to a branch
Gravelle, John P.
- In:
Canadian tax journal
41
(
1993
)
6
,
pp. 1180-1210
Persistent link: https://www.econbiz.de/10001160484
Saved in:
3
The taxation of income from capital in Canada : an international comparison
Daly, Michael John
(
contributor
)
- In:
Canadian tax journal
35
(
1987
)
1
,
pp. 88-117
Persistent link: https://www.econbiz.de/10001031672
Saved in:
4
Toward a neutral capital income tax system
Daly, Michael John
- In:
Canadian tax journal
34
(
1986
)
6
,
pp. 1331-1376
Persistent link: https://www.econbiz.de/10001031674
Saved in:
5
The federal corporate income tax : tax expenditures and tax discrimination in the Canadian manufacturing industry, 1972 - 1981
Blais, André
- In:
Canadian tax journal
34
(
1986
)
5
,
pp. 1122-1139
Persistent link: https://www.econbiz.de/10001031676
Saved in:
6
The recent corporate income tax reform proposals in Canada and the United States
Grady, Patrick
- In:
Canadian tax journal
34
(
1986
)
1
,
pp. 111-128
Persistent link: https://www.econbiz.de/10001031681
Saved in:
7
Corporations, double taxation and the theory of integration
Jones, David Phillip
- In:
Canadian tax journal
27
(
1979
)
4
,
pp. 405-427
Persistent link: https://www.econbiz.de/10003168990
Saved in:
8
The road not taken : trends in the relief of corporate double taxation in the United Kingdom and Canada
Inglis, A. M.
;
Brown, Robert D.
- In:
Canadian tax journal
19
(
1971
)
4
,
pp. 259-276
Persistent link: https://www.econbiz.de/10003162816
Saved in:
9
The efficacy of recent corporate income tax reductions for manufacturing
Hyndman, R. M.
- In:
Canadian tax journal
22
(
1974
)
1
,
pp. 84-97
Persistent link: https://www.econbiz.de/10003068288
Saved in:
10
Corporate-source income under the tax reform bill
Mitchell, Charles B.
- In:
Canadian tax journal
19
(
1971
)
5
,
pp. 379-397
Persistent link: https://www.econbiz.de/10002502925
Saved in:
11
An analysis of the tax position of public, private and Canadian-controlled private corporations
Dart, Robert J.
- In:
Canadian tax journal
20
(
1972
)
6
,
pp. 523-533
Persistent link: https://www.econbiz.de/10002050662
Saved in:
12
Designated surplus, why?
Dart, Robert J.
- In:
Canadian tax journal
21
(
1973
)
6
,
pp. 495-511
Persistent link: https://www.econbiz.de/10002050681
Saved in:
13
Corporate income taxation in the European Economic Community
Rädler, Albert Josef
- In:
Canadian tax journal
19
(
1971
)
4
,
pp. 277-283
Persistent link: https://www.econbiz.de/10002662965
Saved in:
14
Allocating to provinces the taxable income of corporations : how the federal-provincial allocation rules evolved
Smith, Ernest H.
- In:
Canadian tax journal
24
(
1976
)
5
,
pp. 545-571
Persistent link: https://www.econbiz.de/10002817692
Saved in:
15
Corporate tax reform à l'anglaise
Ilersic, A. R.
- In:
Canadian tax journal
20
(
1972
)
5
,
pp. 453-457
Persistent link: https://www.econbiz.de/10003076095
Saved in:
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