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~subject:"OECD countries"
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Besteuerungsverfahren
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World tax journal : WTJ
OECD/G20 Base Erosion and Profit Shifting Project
167
OECD/G20 base erosion and profit shifting project
107
International tax and public finance
7
Transfer : European review of labour and research ; quarterly review of the ETUI Research Department
6
Institut Finanzen und Steuern : ifst
5
CESifo working papers
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Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
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Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie
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Steuer, Wirtschaft und Recht : SWR
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Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
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EUCOTAX series on European taxation
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Festschrift für Wolfram Reiss zum 65. Geburtstag
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A common consolidated corporate tax base for Europe
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A vision of taxes within and outside European borders : Festschrift in honor of Prof. Dr. Frans Vanistendael
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Einnahmen- und Steuerpolitik in Europa : Herausforderungen und Chancen
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Intereconomics : review of European economic policy
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ECONIS (ZBW)
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1
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:
2
Addressing the debt-equity bias within a common consolidated corporate tax base (CCCTB) : possibilities, impact on effective tax rates and revenue neutrality
Spengel, Christoph
;
Heckemeyer, J. H.
;
Nicolay, Katharina
; …
- In:
World tax journal : WTJ
10
(
2018
)
2
,
pp. 165-191
Persistent link: https://www.econbiz.de/10012101988
Saved in:
3
Tax abuse and aggressive tax planning in the BEPS era : how EU law and the OECD are establishing a unifying conceptual framework in international tax law, despite linguistic discre...
Piantavigna, Paolo
- In:
World tax journal : WTJ
9
(
2017
)
1
,
pp. 47-98
Persistent link: https://www.econbiz.de/10011805695
Saved in:
4
Profit attribution to dependent agent permanent establishments in a post-BEPS era
Petruzzi, Raffaele
;
Holzinger, Raphael
- In:
World tax journal : WTJ
9
(
2017
)
2
,
pp. 263-300
Persistent link: https://www.econbiz.de/10011805722
Saved in:
5
Why corporate taxation should mean source taxation : a response to the OECD's actions against base erosion and profit shifting
Cavelti, Luzius U.
;
Jaag, Christian
;
Rohner, Tobias F.
- In:
World tax journal : WTJ
9
(
2017
)
3
,
pp. 352-390
Persistent link: https://www.econbiz.de/10011805737
Saved in:
6
Controlled foreign corporations as fiscally transparent entities : the application of CFC rules in tax treaties
Canè, Daniele
- In:
World tax journal : WTJ
9
(
2017
)
4
,
pp. 521-563
Persistent link: https://www.econbiz.de/10011862453
Saved in:
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