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  • Search: subject_exact:"Abkommen zur Vermeidung der Doppelbesteuerung"
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Year of publication
Subject
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Doppelbesteuerung 2,455 Double taxation 2,455 Deutschland 636 Germany 621 Multinationales Unternehmen 567 Internationales Steuerrecht 560 USA 546 United States 541 Transnational corporation 539 International tax law 491 Theorie 428 Theory 428 Corporate taxation 401 Unternehmensbesteuerung 401 Welt 394 World 394 Corporate income tax 355 Körperschaftsteuer 355 Auslandsinvestition 318 Foreign investment 317 Einkommensteuer 276 Income tax 265 EU countries 231 EU-Staaten 231 OECD countries 228 OECD-Staaten 228 Steuerrecht 179 Verrechnungspreis 175 Steuerpolitik 173 Transfer pricing 173 Außensteuerrecht 167 Cross-border taxation 164 Tax policy 164 Capital income tax 150 Kapitalertragsteuer 150 Steuervermeidung 144 Steuerwettbewerb 137 Tax avoidance 137 Tax competition 137 Steuerwirkung 122
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Online availability
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Free 394 Undetermined 142
Type of publication
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Book / Working Paper 1,516 Article 915 Journal 24
Type of publication (narrower categories)
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Article in journal 647 Aufsatz in Zeitschrift 647 Graue Literatur 507 Non-commercial literature 507 Hochschulschrift 358 Arbeitspapier 298 Working Paper 298 Thesis 289 Aufsatz im Buch 274 Book section 274 Bibliografie enthalten 128 Bibliography included 128 Collection of articles of several authors 127 Sammelwerk 127 Amtsdruckschrift 126 Government document 126 Konferenzschrift 86 Conference proceedings 57 Gesetz 45 Law 45 Handbook 29 Handbuch 29 Aufsatzsammlung 24 Lehrbuch 22 Textbook 21 Kommentar 18 Festschrift 14 Mehrbändiges Werk 11 Multi-volume publication 11 Collection of articles written by one author 8 Sammlung 8 Bibliografie 6 Conference paper 5 Guidebook 5 Konferenzbeitrag 5 Ratgeber 5 Case study 4 Commentary 4 Fallstudie 4 Monografische Reihe 4
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Language
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English 1,593 German 782 French 43 Spanish 21 Swedish 18 Italian 9 Croatian 8 Polish 7 Russian 6 Danish 5 Bulgarian 3 Finnish 3 Dutch 2 Portuguese 2 Undetermined 2 Norwegian 1 Serbian 1 Chinese 1
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Author
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Lang, Michael 32 Fuest, Clemens 21 Altshuler, Rosanne 20 Grubert, Harry 20 Davies, Ronald B. 18 Lüdicke, Jürgen 15 Huizinga, Harry 13 Pistone, Pasquale 13 Raad, Cornelis van 13 Weichenrieder, Alfons J. 13 Razin, Asaf 12 Avi-Yonah, Reuven S. 11 Debatin, Helmut 11 Hines, James R. 11 Jacobs, Otto H. 11 Janeba, Eckhard 11 Lejour, Arjan 11 Schjelderup, Guttorm 11 Slemrod, Joel 11 Zagler, Martin 11 Braun, Julia 10 Devereux, Michael P. 10 Herzig, Norbert 10 Rixen, Thomas 10 Wassermeyer, Franz 10 Beer, Sebastian 9 Blonigen, Bruce A. 9 Genser, Bernd 9 Haarmann, Wilhelm 9 Jones, John F. Avery 9 Loeprick, Jan 9 Nielsen, Søren Bo 9 Arnold, Brian J. 8 Arsić, Miodrag 8 Becker, Johannes 8 Endres, Dieter 8 Fischer, Lutz 8 Mössner, Jörg Manfred 8 Nicodème, Gaëtan 8 Raimondos-Møller, Pascalis 8
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Institution
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OECD 44 USA / Joint Committee on Taxation 34 National Bureau of Economic Research 20 Internationale Vereinigung für Steuerrecht 15 Kanada 11 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 11 USA / Congress / Senate / Committee on Foreign Relations 9 International Bureau of Fiscal Documentation 7 Canadian Tax Foundation 5 Ifst 5 USA / Department of State 5 United States / Congress / Joint Committee on Internal Revenue Taxation 5 Universität Hamburg / Institut für Ausländisches und Internationales Finanz- und Steuerwesen 5 Verlag Dr. Kovač 5 Europäische Kommission 4 USA / President 4 Vereinte Nationen / Department of Economic and Social Affairs 4 Bundesstelle für Außenhandelsinformation <Köln> 3 Centre on Transnational Corporations 3 Erich-Schmidt-Verlag <Berlin> 3 Europa-Institut <Saarbrücken> / Sektion Rechtswissenschaft 3 Fachinstitut der Steuerberater 3 Mexiko 3 Schweden / Finansdepartementet 3 Springer Fachmedien Wiesbaden 3 USA 3 Universität St. Gallen / Institut für Finanzwirtschaft und Finanzrecht 3 Board Trade of the United Kingdom of Great Britain and Northern Ireland 2 Copyright Office of the United States of America and the Industrial Property Department 2 Deloitte, Haskins and Sells <New York, NY> 2 Deutschland / Bundeswehr / Universität Hamburg 2 Duncker & Humblot 2 Forum der Internationalen Besteuerung <1995, Düsseldorf> 2 Great Britain 2 Harvard Law School / International Tax Program 2 Institut der Wirtschaftsprüfer in Deutschland 2 International Chamber of Commerce 2 International Congress on Financial and Fiscal Law <40, 1986, New York, NY> 2 International Labour Conference 2 Internationaler Währungsfonds 2
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Published in...
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Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 50 Hefte zur internationalen Besteuerung 48 European taxation : official journal of the Confédération Fiscale Européenne 46 Intertax : international tax review 40 Europäische Hochschulschriften / 5 39 World tax journal : WTJ 33 Series on international taxation 31 CESifo working papers 30 International tax and public finance 27 National tax journal 25 Forum der internationalen Besteuerung 23 Working paper / National Bureau of Economic Research, Inc. 22 Steuer, Wirtschaft und Recht : SWR 21 Journal of public economics 19 NBER working paper series 19 Working paper 19 Der Betrieb 18 Schriften des Instituts für Ausländisches und Internationales Finanz- und Steuerwesen der Universität Hamburg 17 Tax law review 15 Cahiers de droit fiscal international 14 WU international taxation research paper series : research papers 14 NBER Working Paper 13 FinanzArchiv : public finance analysis 12 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 12 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 11 Treaty series 11 Diskussionsbeiträge aus dem Institut für Ausländisches und Internationales Finanz- und Steuerwesen 10 Tax treaties and EC law 10 Europe-China tax treaties : [... were presented at the International Conference on Europe-China Tax Treaties Research in Beijing (19 - 20 Mar. 2009)] 9 Gabler Edition Wissenschaft 9 Issues in international taxation 9 Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international 9 Steuerberatung, Betriebsprüfung, Unternehmensbesteuerung : Schriften zur betriebswirtschaftl. Steuerlehre 9 IFSt-Schrift 8 Journal of state taxation 8 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 8 Steuerfragen der Wirtschaft 8 British tax review 7 Schriftenreihe Steuerrecht in Forschung und Praxis 7 United Nations publication 7
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Source
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ECONIS (ZBW) 2,455
Showing 1 - 50 of 2,455
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A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes
Starkov, Vladimir; Jin, Alexis - 2022
In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...
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An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment
Gordon, Roger H.; Wilson, John D. - 2021
This paper examines how corporate taxation of multijurisdictional firms using formula apportionment affects the incentives faced by individual firms and individual states. We find that formula apportionment creates factor price distortions which vary in general among firms within a state, and in...
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Do Chinese Income Taxes Qualify for the U.S. Foreign Tax Credit?
Pomp, Richard; Gelatt, Timothy; Surrey, Stanley - 2021
The desirability of doing business in any foreign country may turn on the ability to avoid double taxation. This issue is a serious concern for foreign countries. For example, in China authorities have expressed a willingness to pursue a treaty specifically removing the problem of double...
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Developing VAT Treaties : International Tax Cooperation in Times of Global Recovery
Zu, Yige - 2021
The COVID-19 pandemic highlights the pressing need to address common challenges faced by all countries and, in particular, provide special support to developing countries through international cooperation. Taxation, in particular Value Added Tax (VAT), is a key area for strengthening...
Persistent link: https://ebtypo.dmz1.zbw/10013215815
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The Optimal Taxation of Foreign Source Investment Income
Feldstein, Martin S.; Hartman, David G. - 2021
Our paper begins with the relatively simple problem of optimal taxation as viewed by the capital-exporting ("home") country when it can assume that its actions do not alter the tax rate in the host country. Section I also shows that when foreign investment accounts for a significant fraction of...
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The International Macroeconomics of Taxation and the Case Against European Tax Harmonization
Mendoza, Enrique G. - 2021
The theory of international macroeconomics shows that domestic tax policy in a global economy affects foreign economic conditions via complex, dynamic interactions through relative prices, tax revenues, and wealth distribution. This paper proposes a tractable quantitative framework for assessing...
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The International Tax Regime at 100 : Reflections on the OECD's BEPS Project
Avi-Yonah, Reuven S. - 2021
This essay will consider the outcome of Pillars One and Two in light of the history of international taxation since the foundation of the international tax regime in 1923. Specifically, it will consider how Pillar One fits with efforts to redefine the source of active income in light of the...
Persistent link: https://ebtypo.dmz1.zbw/10013213370
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Taxing Multinationals
Devereux, Michael P.; Hubbard, R. Glenn - 2021
This paper analyzes the effects of tax policy on the strategic choices of a domestic multinational company competing with a foreign multinational company in a third country. We demonstrate the role of the effective average tax rate and the effective marginal tax rate on the company's choices. We...
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Fiscally Transparent Entities in Tax Treaty Law : Navigating Bermuda’s Triangle
Trivedi, Noopur - 2021
Typically, the tax treaty entitlement to fiscally transparent entities (‘FTEs’) has been a matter of debate in the arena of international tax. FTEs are not taxed at the entity level but at the level of the persons who have an ownership interest in that entity. Hands down, it is one of the...
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Tax Principles and Capital Inflows : Is it Efficient to Tax Nonresident Income?
Razin, Assaf; Sadka, Efraim; Yuen, Chi-Wa - 2021
Even though financial markets today show a high degree of integration, the world capital market is still far from the textbook story of high capital mobility. The failure to have a tax scheme in which the rate of returns across countries are equated can result in inefficient capital flows across...
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In search of a solution to tax digital economy
Tandon, Suranjali - 2021
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The Global Formulary Apportionment (GFA) Model - Concept of Changed Structures in the Taxation of Multinational Enterprises
Vorwold, Gerhard - 2021
The Global Formulary Apportionment Model (GFA Model) applies to the tax accounting of the Global Taxable Income (GTI) of a Multinational Enterprise (MNE) and the Formulary Apportionment (FA) of this GTI between the member states of the model – here the G 20 nations. The resulting Global...
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Between Formulary Apportionment and the OECD Guidelines : A Proposal for Reconciliation
Avi-Yonah, Reuven S. - 2021
While there have been few decided cases under the 1995 Transfer Pricing regulations and the OECD Guidelines, it is clear by now that the transfer pricing problem is as bad as it ever was. That is why my co-authors Kimberly Clausing and Michael Durst and I have recently re-proposed adopting...
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Revisions of the UN Tax Treaty Model – An Introduction to (Global) Inclusion and Equity From the Perspective of Developing States
Lind, Yvette - 2021
This paper was specifically written for a Swedish tax journal and its audience. As a result, it assumes that the audience is less knowledgeable about the UN tax treaty model (UN MTC) and the general situation concerning the power relationship between the global north and south compared to, for...
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The Effects of Bilateral Tax Treaties on U.S. FDI Activity
Blonigen, Bruce A.; Davies, Ronald B. - 2021
The effects of bilateral tax treaties on FDI activity have been unexplored, despite significant ongoing activities by countries to negotiate and ratify these treaties. This paper estimates the impact of bilateral tax treaties using both U.S. inbound and outbound FDI over the period 1966-1992....
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Tax Treaties and Developing Countries
Zolt, Eric M. - 2021
Academics and others over the last 50 years have called for developing countries to hesitate or refrain from entering into bilateral tax treaties with developed countries. Tax treaties seek to facilitate cross-border transactions and investments by reducing tax barriers and providing greater...
Persistent link: https://ebtypo.dmz1.zbw/10013232093
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Automatic for the (tax) people : information sharing and cross-border investment in tax havens
Bénétrix, Agustín; Emter, Lorenz; Schmitz, Martin - 2021
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International investment agreements, double-taxation treaties and multinational activity : the (heterogeneous) effects of binding
Sztajerowska, Monika - 2021
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The role of conduit countries and tax havens in corporate tax avoidance
Lejour, Arjan - 2021
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How to design a regional tax treaty and tax treaty policy framework in a developing country
Nakayama, Kiyoshi - 2021
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Allocation of the right to tax income from digital products and services : a legal analysis of international tax treaty law
Kjærsgaard, Louise Fjord - 2021 - 1st edition
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Preview
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Permanent establishment as a foreign direct investment in Poland : identification of tax barriers in the context of new tax development
Jamrozy, Marcin; Janiszewska, Magdalena - In: International journal of management and economics 57 (2021) 2, pp. 177-193
The paper aims to identify the significant tax barriers to foreign direct investment (FDI) in Poland, in particular in the form of a permanent establishment (PE), in the context of new developments in international tax law. Due to the recommendations of the Base Erosion and Profit Shifting...
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Thin capitalisation, effective tax rate and performance of multinational companies in Nigeria
Otuya, Sunday; Omoye, A. S. - In: Accounting and taxation review : A&TR 5 (2021) 1, pp. 45-59
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Withholding tax rates on dividends : symmetries versus asymmetries or single- versus multi-rated double tax treaties
Petkova, Kunka - In: International tax and public finance 28 (2021) 4, pp. 890-940
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Interest limitation rule under ATAD : case of the Czech Republi
Pivoňková, Aneta; Tepperová, Jana - In: Danube : law and economics review 12 (2021) 2, pp. 121-134
The anti-tax avoidance directive (ATAD) implemented in the EU countries in 2019 has brought, among other things, a common rule for tax-deductibility of exceeding borrowing costs of corporate taxpayers - the interest limitation rule. For interest limitation, the Czech Republic had so far used the...
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Taxing the residual profit of multinational enterprises : a critique of formulaic apportionment and a proposal
Richter, Wolfram F. - 2021
According to plans put forward by the OECD/G20 Inclusive Framework on BEPS, a share of residual profit earned by eligible MNEs is to be taxed by market jurisdictions. For this purpose, revenue-based formulaic apportionment of residual profit is proposed. This note argues against the use of a...
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Viet Nam (stage 1)
OECD - 2021
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Gibraltar (stage 1)
OECD - 2021
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Preview
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Taxation and the Location of U.S. Investment Abroad
Frisch, Daniel J.; Hartman, David G. - 2021
Tax policy toward the overseas income of U.S. firms is an important issue since foreign investment accounts for a sizabLe fraction of total investment by U.S. firms. At present there is no consensus on the degree to which U.S. firms respond to tax incentives when making international investment...
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International Taxation
Gordon, Roger H.; Hines Jr., James R. - 2021
The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical and empirical observations. Diamond and...
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Compensation Regimes – An Innovative Tax Treaty Provision When Applied To Cross-Border Regions
Lind, Yvette - 2021
Cross-border workers fall within a broader category of non-residents as they maintain their original tax residence while often earning income from both the source state and the residence state. They may as a result not always utilize the same tax deductions and/or allowances as residents. States...
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Do Bilateral Tax Treaties Promote Foreign Direct Investment?
Blonigen, Bruce A.; Davies, Ronald B. - 2021
We explore the impact of bilateral tax treaties on foreign direct investment using data from OECD countries over the period 1982-1992. We find that recent treaty formation does not promote new investment, contrary to the common expectation. For certain specifications we find that treaty...
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Tax Treaties, the Constitution, and the Noncompulsory Payment Rule
Avi-Yonah, Reuven S. - 2021
US Tax treaties have been regarded as self-executing since the first treaty (with France) was ratified in 1932. Rebecca Kysar has argued this raises a doubt on whether the treaties are constitutional, because tax treaties (like other treaties) are negotiated by the executive branch and ratified...
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Foreign Administrative Law and International Taxation : a Case Study of Tax Treaty Implementation in China
Cui, Wei - 2021
U.S. taxpayers and the IRS increasingly have to take into account the interactions between U.S. and foreign laws, but they have paid little attention to the administrative law backgrounds of foreign tax laws. In a growing range of cases, the need for such attention has become urgent. This...
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Tax Treaty Abuse and the Principal Purpose Test - Part I
Duff, David G. - 2020
The Multilateral Convention to Implement Tax Treaty Measures to Prevent Base Erosion and Profit Shifting (MLI) has been described as “an historical turning point in the area of international taxation” which introduces a third layer of tax rules for the taxation of cross-border transactions...
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Unitary Taxation and International Tax Rules
Avi-Yonah, Reuven S. - 2020
Any proposal for adoption of a unitary tax (UT) system ought to clear the first and most common hurdle of its compatibility, or lack of it, with the current norms in the international tax system – specifically, the current tax treaty network. This paper argues that unitary taxation is...
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Bilateral Tax Treaties : A Review of Indian Laws
Narayan, Shannu - 2020
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Sharing the Corporate Tax Base : Equitable Taxing of Multinationals and the Choice of Formulary Apportionment
Faccio, Tommaso - 2020
Tax avoidance by multinational enterprises (MNEs) is a global problem. Most crossborder trade occurs within MNEs, susceptible to abuse of gaps and loopholes in domestic and international tax law that allow “profit shifting” between fiscal jurisdictions in order to reduce corporate tax...
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Anti-tax Avoidance Provisions as a Factor in Modern Tax Planning? - Inequalities Arising from Differing Double Tax Conventions from the Austrian Perspective
Geringer, Stefanie - 2020
In light of the omnipresent peril of profit shifting and loss in tax revenues, which are the downsides of increasing globalization and digitalization, industrialized countries have shown remarkable determination in adapting existing tax treaties and, most notably, introducing anti-tax avoidance...
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The Skill-Based Inequality in International Taxation : Comparative Evaluation of Tax Treaties Concluded by Former-USSR States with Nordic and with Investment Hub States
Milogolov, Nikolai - 2020
In the research the results of the comparative quantitative evaluation of the effects of tax treaties on the FDIs are presented for the six former-USSR states: three non-EU – Russia, Ukraine, Belarus and three EU members – Lithuania, Latvia and Estonia. The different level of fiscal risks...
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Jurisdiction Not to Tax, Tax Sparing Clauses and the Income Inclusion Rule of the OECD Pillar 2 (GloBE) Proposal : The Demise of a Policy Instrument of Developing Countries?
Navarro, Aitor - 2020
The OECD Programme of Work on the tax challenges arising from the digitalization of the economy encompasses a so-called GloBE (Global Base Erosion) or Pillar 2 proposal, consisting in a series of measures aimed at establishing a floor to tax competition by achieving minimum taxation in all...
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Tax Sparing Clauses as a Policy Instrument of Developing Countries and Their Descent : Evidence from the Latin-American Tax Treaty Network
Navarro, Aitor - 2020
Developing countries frequently grant corporate income tax incentives to attract foreign direct investment that would ultimately contribute to their economic growth. To secure the effectiveness of these measures at a cross-border level in the context of jurisdictions that eliminate double...
Persistent link: https://ebtypo.dmz1.zbw/10012826284
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Assessing the Effectiveness of Double Taxation Treaties in Harmonizing the Rules Relating to the Jurisdiction to Tax Cross Border Income and Promoting an Equitable International Ta...
Uwa, Etigwe - 2020
This paper examines whether some certainty and clarity has been achieved with regard to the contentious issue of the jurisdiction to tax by means of the entry into double taxation agreements (DTAs or DTTs). It would also examine whether the existence of double taxation treaties results in the...
Persistent link: https://ebtypo.dmz1.zbw/10012826393
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Substitution across profit-shifting methods and the impact on thin capitalization rules
Eggert, Wolfgang; Goerdt, Gideon - 2020 - This version 10.01.2020
Thin capitalization rules limit firms f ability to deduct internal interest payments from taxable income, thereby restricting debt shifting activities of multinational firms. Since multinational firms can limit their tax liability in several ways, regulation of debt shifting may have an impact...
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Taxation of cross-border distribution of profits in Albania : does it approach the scope of the EU Parent-Subsidiary Directive?
Shehaj, Pranvera - 2020
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Bilateral tax competition and regional spillovers in tax treaty formation
Petkova, Kunka; Stasio, Andrzej; Zagler, Martin - 2020 - Draft: February 28, 2020
Persistent link: https://ebtypo.dmz1.zbw/10012216175
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Withholding tax rates on dividends : symmetries vs. asymmetries in double tax treaties
Petkova, Kunka - 2020 - This version, 14 February 2020
Persistent link: https://ebtypo.dmz1.zbw/10012216199
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Economic principles of taxation : problems of definition and embodiment in the tax legislation of Ukraine and the European States
Dmytryk, Olha; Makukh, Oksana - In: Baltic Journal of Economic Studies 6 (2020) 2, pp. 32-38
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National measures on taxing the digital economy
Grondona, Veronica; Chowdhary, Abdul Muheet; Uribe, Daniel - 2020
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Do multinational firms use tax havens to the detriment of other countries?
Dharmapala, Dhammika - 2020
The use of tax havens by multinational corporations (MNCs) has attracted increasing attention and scrutiny in recent years. This paper provides an exposition of the academic literature on this topic. It begins with an overview of the basic facts regarding MNCs’ use of havens, which are...
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