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Taxing investments in the Asia-Pacific region : the importance of cross-border taxation and fiscal incentives
Nicolay, Katharina; Wiedemann, Verena - In: World tax journal : WTJ 8 (2016) 2, pp. 193-223
Persistent link: https://www.econbiz.de/10011722873
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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