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Informal entities and the tax unit : the impact of social institutions on tax design

Sharkey, Nolan Cormac - In: Australian tax forum : a journal of taxation policy, … 24 (2009) 4, pp. 487-513

Persistent link: https://www.econbiz.de/10003924343

Informal assets and liabilities and the definition of taxable income : the impact of social institutions on tax design

Sharkey, Nolan Cormac - In: Australian tax forum : a journal of taxation policy, … 24 (2009) 4, pp. 515-530

Persistent link: https://www.econbiz.de/10003924349

China's tax integrity in context of the emerging international tax system

Sharkey, Nolan Cormac - In: The Chinese economy 45 (2012) 3, pp. 56-75

Persistent link: https://www.econbiz.de/10009620274

China's Tax Integrity in Context of the Emerging International Tax System

Sharkey, Nolan Cormac - In: Chinese Economy 45 (2012) 3, pp. 56-75

This article looks at the emergent systematic interconnectivity, or "ecosystem," of the world's multiple income tax regimes and how this integration can spread ineffectiveness and corruption from one state to another. Against this background, it is proposed that the bureaucratic deficiencies of...

Persistent link: https://www.econbiz.de/10010598722

Taxation in ASEAN and China : local institutions, regionalism, global systems and economic development

Sharkey, Nolan Cormac (contributor) - 2012

Persistent link: https://www.econbiz.de/10009541501

China (People's Rep.) - China's Tax Treaties and Beneficial Ownership: Innovative Control of Treaty Shopping or Inferior Law-Making Damaging to International Law?

Cormac Sharkey, Nolan - In: Bulletin for international taxation 65 (2011) 12, pp. 655-661

Persistent link: https://www.econbiz.de/10009814766

Australia - Proposed New Controlled Foreign Company Regime: Simpler and More Competitive with Significant Practical Implications

Cormac Sharkey, Nolan - In: Bulletin for international taxation 65 (2011) 7, pp. 416-416

Persistent link: https://www.econbiz.de/10009254609