neutrality analysis, this article argues that residence-based taxation has, at best, no advantages over source-based taxation in …, simultaneously with the other tax neutrality theories, simply by source-based taxation (not necessarily with globally harmonized …

vertical company structure, I provide evidence of a horizontal driver: once a form of group taxation is available, groups seem …

vertical company structure, I provide evidence of a horizontal driver: once a form of group taxation is available, groups seem … to spread their national investments across more subsidiaries. -- Corporate Taxation ; Foreign Direct Investment …

-location-based profit taxation (Pillar 1) and a global minimum tax rate of 15% (Pillar 2). Using high-frequency asset price movements around …

phase. World financial environment had remained depressed since 2008. The actions of the government in the area of taxation … to law further aggravated the taxation environment specially in the area of international taxation. This badly affected … deals with the concerns of the multinationals in the area of taxation environment. Section two deals with the genesis of the …

that would be much better served by a new taxation system that would truly put the taxation of foreign income on par with … the taxation of domestic income. In addition to achieving a number of important tax policy objectives, this system would …

-country taxation on its worldwide earnings, a multinational cannot achieve double nontaxation. That will eliminate or significantly …