Search Results - subject:"Doppelbesteuerung"

Turkiye's double taxation treaties : cluster analysis

Nil Tosun, Ayse - 2026

This study aimed to investigate the 79 double taxation treaties that Türkiye has signed with various countries and provide empirical evidence of asymmetries among them. The study also highlighted the importance of neutrality in international tax policy; examined the asymmetries caused by...

Persistent link: https://www.econbiz.de/10015625929

Global rules, local realities : lessons from the Global South on international tax standards

Hearson, Martin; Heitmüller, Frederik; Dierich, Florian - 2026

Persistent link: https://www.econbiz.de/10015677549

Double taxation treaties with the United States and environmental quality in emerging economies

Chong, Alberto; Mtenga, Erica Louis - 2026

Persistent link: https://www.econbiz.de/10015668500

Design matters : firm-level evidence on tax treaty provisions and multinational investment

Shehaj, Pranvera - 2026 - This version, July 19, 2026

This study provides the first firm-level evidence on how the residence country's double tax relief method and tax sparing provisions in asymmetric tax treaties affect foreign investment by OECD multinational enterprises in low-and-middle income countries. Combining unconsolidated...

Persistent link: https://www.econbiz.de/10016060088