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  • Search: subject_exact:"Außensteuerrecht"
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Year of publication
Subject
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Außensteuerrecht 810 Cross-border taxation 697 Deutschland 304 Germany 266 Multinationales Unternehmen 191 Doppelbesteuerung 181 Double taxation 166 Internationales Steuerrecht 146 USA 144 Transnational corporation 143 Theorie 135 United States 132 Theory 129 Unternehmensbesteuerung 120 Corporate taxation 116 International tax law 110 Verrechnungspreis 91 Transfer pricing 77 Welt 75 World 75 EU-Staaten 74 EU countries 71 Steuerrecht 71 Körperschaftsteuer 64 Corporate income tax 63 Steuerreform 62 Auslandsinvestition 59 Tax reform 58 Foreign investment 56 Steuerpolitik 54 Steuerwettbewerb 51 Steuerplanung 48 Einkommensteuer 45 Steuerwirkung 45 Tax policy 44 Tax planning 43 Income tax 42 EU tax law 41 EU-Steuerrecht 41 Tax effects 41
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Online availability
All
Free 101 Undetermined 29
Type of publication
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Book / Working Paper 513 Article 286 Journal 11
Type of publication (narrower categories)
All
Article in journal 177 Aufsatz in Zeitschrift 177 Graue Literatur 164 Non-commercial literature 164 Working Paper 130 Arbeitspapier 121 Hochschulschrift 112 Aufsatz im Buch 108 Book section 108 Thesis 79 Collection of articles of several authors 45 Sammelwerk 45 Konferenzschrift 29 Lehrbuch 25 Handbook 19 Handbuch 19 Dissertation u.a. Prüfungsschriften 18 Conference proceedings 16 Amtsdruckschrift 13 Bibliografie enthalten 13 Bibliography included 13 Government document 13 Gesetz 11 Law 11 Aufsatzsammlung 10 Elektronischer Datenträger 7 CD-ROM, DVD 5 Ratgeber 5 Collection of articles written by one author 4 Festschrift 4 Guidebook 4 Quelle 4 Reprint 4 Sammlung 4 Case study 2 Conference paper 2 Einführung 2 Fallstudie 2 Konferenzbeitrag 2 Textbook 2
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Language
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German 390 English 381 Undetermined 22 French 16 Spanish 16 Hungarian 3 Italian 3 Portuguese 2 Russian 2 Czech 1 Danish 1 Slovenian 1 Swedish 1 Turkish 1
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Author
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Haufler, Andreas 15 Hines, James R. 12 Schjelderup, Guttorm 12 Desai, Mihir A. 10 Grubert, Harry 9 Baumhoff, Hubertus 8 Huizinga, Harry 8 Kaminski, Bert 8 Nielsen, Søren Bo 8 Schaumburg, Harald 8 Weichenrieder, Alfons J. 8 Altshuler, Rosanne 7 Lüdicke, Jürgen 7 Raimondos-Møller, Pascalis 7 Ruf, Martin 7 Gresik, Thomas A. 6 Kleineidam, Hans-Jochen 6 Köhler, Stefan 6 Niemann, Rainer 6 Pethig, Rüdiger 6 Wagener, Andreas 6 Wassermeyer, Franz 6 Diamond, Walter H. 5 Frotscher, Gerrit 5 Laux-Meiselbach, Wolfgang 5 Mardan, Mohammed 5 Nicodème, Gaëtan 5 Pummerer, Erich 5 Voget, Johannes 5 Becker, Johannes 4 Borstell, Thomas 4 Chambas, Gérard 4 Cnossen, Sijbren 4 Daly, Michael John 4 Djanani, Christiana 4 Dreßler, Günter 4 Federmann, Rudolf 4 Fischer, Lutz 4 Gopinath, Gita 4 Grotherr, Siegfried 4
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Institution
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Internationale Vereinigung für Steuerrecht 8 Europäische Kommission 5 Canadian Tax Foundation 4 Europäische Gemeinschaften / Rat 4 National Bureau of Economic Research 4 International Bureau of Fiscal Documentation 3 Nomos Verlagsgesellschaft 3 Springer Fachmedien Wiesbaden 3 USA / Congress / Senate / Committee on Finance 3 Deutschland / Bundesministerium der Finanzen 2 Ernst & Young 2 Institute for Research on the Economics of Taxation <Washington, DC> 2 Stiftung Familienunternehmen 2 Verlag Dr. Kovač 2 Verlag Dr. Otto Schmidt 2 American Law Institute 1 Arthur Andersen & Co 1 Arthur Andersen & Co. <Chicago, Ill.> 1 Banco Exterior de España <Madrid> / Servicio de Estudios Económicos 1 CCH Incorporated <Chicago, Ill.> 1 Centre for Economic Policy Research 1 Deutsche Steuer-Gewerkschaft 1 Deutsche Steuerjuristische Gesellschaft 1 Dezan Shira & Associates <Hongkong> 1 Erich-Schmidt-Verlag <Berlin> 1 European Commission / Directorate-General Taxation and Customs Union / Unit E2, Direct Tax Legislation 1 Europäische Kommission / Generaldirektion Steuern und Zollunion 1 Europäisches Parlament / Ausschuss für Regionalpolitik und Raumordnung 1 Fachkongress der Steuerberater <53, 2001, Köln> 1 Flick Gocke Schaumburg 1 Fundação Centro de Estudos do Comércio Exterior 1 Hamburger Tagung zur Internationalen Besteuerung <14, 1997, Hamburg> 1 Hamburger Tagung zur Internationalen Besteuerung <15, 1998, Hamburg> 1 Hamburger Tagung zur Internationalen Besteuerung <16, 1999, Hamburg> 1 Hamburger Tagung zur Internationalen Besteuerung <17, 2000, Hamburg> 1 Hamburger Tagung zur Internationalen Besteuerung <19, 2002, Hamburg> 1 Hamburger Tagung zur Internationalen Besteuerung <35., 2018, Hamburg> 1 Institut der Deutschen Wirtschaft Köln 1 Institut für Betriebswirtschaftliche Steuerlehre <Hamburg> 1 Institutt for Samfunnsøkonomi <Bergen, Norwegen> 1
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Published in...
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CESifo working papers 14 Hefte zur internationalen Besteuerung 14 Steuer, Wirtschaft und Recht : SWR 14 Forum der internationalen Besteuerung 11 National tax journal 10 Europäische Hochschulschriften / 5 8 IFSt-Schrift 8 International tax and public finance 8 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 8 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 7 Cahiers de droit fiscal international 7 Konferenz zur Besteuerung russisch-deutscher Wirtschaftsbeziehungen 7 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 6 Discussion paper / Centre for Economic Policy Research 6 International transfer pricing journal 6 Schriften des Instituts für Ausländisches und Internationales Finanz- und Steuerwesen der Universität Hamburg 6 Steuerfragen der Wirtschaft 6 Working paper / National Bureau of Economic Research, Inc. 6 Beiträge zum transnationalen Wirtschaftsrecht 5 CESifo Working Paper 5 Europäische Hochschulschriften / 2 5 IMF working paper 5 Journal of international economics 5 Kom / Kommission der Europäischen Gemeinschaften 5 Derivatives & financial instruments 4 Journal of public economic theory 4 Körperschaftsteuer, internationales Steuerrecht, Doppelbesteuerung : Festschrift für Franz Wassermeyer zum 65. Geburtstag 4 Management, Rechnungslegung und Unternehmensbesteuerung : Schriftenreihe des Instituts für Betriebswirtschaftliche Steuerlehre an der Universität der Bundeswehr Hamburg 4 NBER working paper series 4 Steuerwissenschaftliche Schriften 4 Studium und Praxis 4 Tax law review 4 Working paper 4 Working paper series / Department of Economics and Institute for Policy Analysis, University of Toronto 4 Accounting theory ; Vol. 3 3 Advances in taxation 3 Congress of the International Fiscal Association 3 Der Betrieb 3 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 3 Economics letters 3
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Source
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ECONIS (ZBW) 737 USB Cologne (EcoSocSci) 58 EconStor 10 ArchiDok 3 RePEc 2
Showing 1 - 50 of 810
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How do corporate taxes affect international trade?
Holzner, Mario; Jovanović, Branimir; Vukšić, Goran - 2021
This paper investigates how corporate income taxes affect international trade, and identifies the underlying channel. Using data on 33 NACE sectors, for 34 EU and OECD economies, over the period 2005-2014, we find that corporate income taxes reduce exports and imports only when the stock of...
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New insights into the relationship between taxation and international trade
Jovanović, Branimir - 2021
This policy note summarises the main findings of our recent research on the effects of labour and corporate taxation on international trade, and discusses their policy implications. The first major finding is that labour taxes do not seem to affect imports, while their effect on exports is...
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The non-equivalence of import tariffs and export taxes in trade wars : ad valorem vs specific trade taxes
Azacis, Helmuts; Collie, David R. - 2020
Using perfectly competitive, general equilibrium models of international trade, specific import tariffs, specific export taxes, and ad valorem trade taxes are compared in a trade war. A trade war is modelled as a NE in trade policies, where each country can choose to use ad valorem trade taxes...
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International trade and tax-motivated transfer pricing
Quint, Ansgar F.; Rudsinske, Jonas F. - 2020
We study the welfare and distribution effects of corporate taxation and transfer pricing in an asymmetric general oligopolistic equilibrium trade model. Without profit shifting, an increasing profit tax rate shifts welfare towards the taxing country, where it also decreases real wages, whereas...
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Internationales Steuerrecht
Rupp, Thomas; Knies, Jörg-Thomas; Faust, Tanja; Hüll, … - 2022 - 5., völlig überarbeitete und aktualisierte Auflage
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Unilateral Tax Reform : Border Adjusted Taxes, Cash Flow Taxes, and Transfer Pricing
Bond, Eric W. - 2019
We study the economic effects of unilateral adoption of corporate tax policies that include destination-based taxes and/or cash ow taxes in a heterogeneous agent model in which multinational firms can endogenously shift income between countries using transfer prices. Standard pass through...
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Analyse der Hinzurechnungsbesteuerung unter Berücksichtigung der ATAD-Richtlinie
Maack, Andreas - 2021
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An assessment of global formula apportionment
Mooij, Ruud A. de; Liu, Li; Prihardini, Dinar - In: National tax journal 74 (2021) 2, pp. 431-465
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Die internationale Unternehmerfamilie : wesentliche Aspekte bei der Planung internationaler Mobilität
Wiedemann, Andreas; Reinhart, Florian - 2021
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The Macroeconomics of Border Taxes
Barbiero, Omar - 2018
We analyze the dynamic macroeconomic effects of border adjustment taxes, both when they are a feature of corporate tax reform (C-BAT) and for the case of value added taxes (VAT). Our analysis arrives at the following main conclusions. First, C-BAT is unlikely to be neutral at the macroeconomic...
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The Impacts of Export Taxes on Agricultural Trade
Beckman, Jayson - 2018
Export taxes, despite being applied by several countries, have not received the same scrutiny in multilateral trade negotiations as other trade barriers. This work seeks to provide more detail into the linkages between export taxes, trade, food prices, and poverty in the agriculture sector. We...
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Unilateral tax reform : border adjusted taxes, cash flow taxes, and transfer pricing
Bond, Eric W.; Gresik, Thomas A. - 2018
We study the economic effects of unilateral adoption of corporate tax policies that include destination-based taxes and/or cash ow taxes in a heterogeneous agent model in which multinational firms can endogenously shift income between countries using transfer prices. Standard pass through...
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Transparency and tax evasion : evidence from the Foreign Account Tax Compliance Act (FATCA)
De Simone, Lisa; Lester, Rebecca; Markle, Kevin - 2018
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Lessons for International Tax Reform from the U.S. State Experience under Formulary Apportionment
Clausing, Kimberly A. - 2018
This work undertakes a comprehensive analysis of the U.S. state experience under formulary apportionment of corporate income. While formulary apportionment eliminates the possibility of shifting income across states through accounting strategies that manipulate where income is booked, it may...
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The Impacts of Export Taxes on Agricultural Trade
Beckman, Jayson - 2018
Export taxes, despite being applied by several countries, have not received the same scrutiny in multilateral trade negotiations as other trade barriers. This work seeks to provide more detail into the linkages between export taxes, trade, food prices, and poverty in the agriculture sector. We...
Persistent link: https://ebtypo.dmz1.zbw/10012912545
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The Macroeconomics of Border Taxes
Barbiero, Omar - 2018
We analyze the dynamic macroeconomic effects of border adjustment taxes, both when they are a feature of corporate tax reform (C-BAT) and for the case of value added taxes (VAT). Our analysis arrives at the following main conclusions. First, C-BAT is unlikely to be neutral at the macroeconomic...
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Internationales Steuerrecht
Frotscher, Gerrit - 2020 - 5., völlig überarbeitete Auflage
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The efficacy of joining Asia Region Funds Passport : taxation challenges in Indonesia
Ardiansyah, Benny Gunawan; Apriliasari, Vita - In: Public sector accountants and quantum leap : how far we …, (pp. 216-219). 2020
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Steuerliche Entwicklungen im Kontext der Globalisierung
Wacker, Roland; Staats, Wendelin; Kreienbaum, Martin; … - Hamburger Tagung zur Internationalen Besteuerung <35., … - 2020
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Double tax discrimination to attract FDI and fight profit shifting : the role of CFC rules
Haufler, Andreas; Mardan, Mohammed; Schindler, Dirk - 2017
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Taxing multinationals beyond borders : financial and locational responses to CFC rules
Clifford, Sarah - 2017
Using a large panel dataset on worldwide operations of multinational firms, this paper studies one of the most advocated anti-tax-avoidance measures: Controlled Foreign Corporation rules. By including income of foreign low-tax subsidiaries in the domestic tax base, these rules create incentives...
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Currency Denomination of Intercompany Debt and Multinational Taxes
O'Brien, Thomas J. - 2017
I analyze the choice between an intercompany loan denominated in the home currency and one denominated in the subsidiary's functional currency. Using US rules for financial accounting and taxes, I model the impact of the loan's currency denomination on a multinational's expected overall tax and...
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Überlegungen zur Reform der Hinzurechnungsbesteuerung
Haase, Florian - 2017
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Reforming multinational corporate income taxation in the European Union : the transition from separate accounting to formula apportionment from a tax competition perspective
Liesegang, Caterina - 2017
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Double tax discrimination to attract FDI and fight profit shifting : the role of CFC rules
Haufler, Andreas; Mardan, Mohammed; Schindler, Dirk - 2017
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Taxing Multinationals Beyond Borders : Financial and Locational Responses to CFC Rules
Clifford, Sarah - 2017
Using a large panel dataset on worldwide operations of multinational firms, this paper studies one of the most advocated anti-tax-avoidance measures: Controlled Foreign Corporation rules. By including income of foreign low-tax subsidiaries in the domestic tax base, these rules create incentives...
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Die Internationalisierung der Unternehmerfamilie : Reformvorschläge für die Wegzugsbesteuerung
Kudert, Stephan; Hagemann, Tobias; Kahlenberg, Christian - Stiftung Familienunternehmen - 2017
Zieht ein Gesellschafter eines Familienunternehmens ins außereuropäische Ausland, wird sofort die Wegzugssteuer auf seinen Unternehmensanteil gefordert – in Höhe seines persönlichen Einkommensteuersatzes. Zwar gibt es Regelungen für Stundungen, doch sind diese uneinheitlich und vom...
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Cross-border tax evasion under a unilateral FATCA regime
Dharmapala, Dhammika - 2016 - Revised version - March 2016
Cross-border tax evasion has emerged in recent years as a central issue in tax enforcement. Traditionally, the legal regime governing cross-border tax enforcement was based on information exchange upon request. In 2010, the US Congress enacted the Foreign Account Tax Compliance Act (FATCA),...
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Improving taxation environment : attracting foreign direct investment
Singh, R. R. - 2016
With opening of the economy in 1991 and subsequent removal of regulatory and trade barriers, India became an attractive investment (Foreign Direct Investment-FDI) destination. A large number of multinationals have established operations in India to utilise the services of available skilled...
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Cross-Border Tax Evasion Under a Unilateral FATCA Regime
Dharmapala, Dhammika - 2016
Cross-border tax evasion has emerged in recent years as a central issue in tax enforcement. Traditionally, the legal regime governing cross-border tax enforcement was based on information exchange upon request. In 2010, the US Congress enacted the Foreign Account Tax Compliance Act (FATCA),...
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Taxing multinationals beyond borders : financial and locational responses to CFC rules
Clifford, Sarah - In: Journal of public economics 173 (2019), pp. 44-71
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Perceived and actual consequences of the Foreign Account Tax Compliance Act : a survey of Americans living abroad
Pippin, Sonja; Wong, Jeffrey A.; Mason, Richard M. - In: Advances in taxation 25 (2019), pp. 91-117
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WCLF Tax und IP Gesprächsband 2017 : immaterielle Werte als zentrale Komponente internationaler Steuerstrategien
Kraft, Wolfgang W. (ed.); Striegel, Andreas (ed.);  … - WCLFrankturter Tax-Gespräche - Immaterielle Werte als … - 2019
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The macroeconomics of border taxes
Barbiero, Omar; Farhi, Emmanuel; Gopinath, Gita; … - In: NBER macroeconomics annual 33 (2018), pp. 395-457
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EStG, EStDV 2000, LStDV 1990 : Außensteuergesetz, Investmentsteuergesetz, Solidaritätszuschlaggesetz, Umwandlungssteuergesetz
Deutschland / Bundesministerium der Finanzen - 2019 - Stand: 1.1.2019
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An assessment of global formula apportionment
Mooij, Ruud A. de; Liu, Li; Prihardini, Dinar - 2019
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Indirect taxation and undesirable competition
Wang, Leonard F. S.; Zeng, Chenhang; Zhang, Qidi - In: Economics letters 181 (2019), pp. 104-106
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Mitarbeiterentsendung und Brexit : die steuerliche Entwicklung im Base-Case-Szenario und praktische Empfehlungen
Moseler, Keanu Niclas - 2019
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Challenges to Tax Regulations : The APA and the Anti-Injunction Act
Smith, Patrick J. - 2015
In this report, Smith focuses on post-Mayo tax regulation challenges under the direct review provisions of the Administrative Procedure Act (APA). He examines how those cases overcame the procedural hurdle traditionally presented by the Anti-Injunction Act and argues that in light of the Supreme...
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Steuerrecht international tätiger Unternehmen : Handbuch der Besteuerung von Auslandsaktivitäten inländischer Unternehmen und von Inlandsaktivitäten ausländischer Unternehmen
Mössner, Jörg Manfred; Baumhoff, Hubertus; Dyckmans, Jan - 2018 - 5., völlig überarbeitete und erweiterte Auflage
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Die Hinzurechnungsbesteuerung als Instrument gegen Steuerumgehung : Entwicklungen durch die Action 3 der OECD und die Anti-Tax Avoidance Directive der EU
Zieglmaier, Hannes - 2018 - [1. Auflage]
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Betriebsstätten Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten
Wassermeyer, Franz (ed.); Andresen, Ulf (ed.);  … - 2018 - 2., völlig überarbeitete Auflage
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The impact of corporate income taxation on location choice of investments : separate accounting versus formula apportionment
Celebi, Hulya - In: The impact of globalization on international finance …, (pp. 1-14). 2018
This paper investigates the impact of separate accounting (SA) versus that of formula apportionment (FA) on investment decisions in high- and low-corporate income tax countries. As the investment decisions of multinational enterprises are commonly taken by managers and not by owners, the focus...
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Wegzugsbesteuerung : steuerlich motivierter Wegzug natürlicher Personen
Ettinger, Jochen (ed.); Burki, Nico (contributor);  … - 2018 - 3. überarbeitete und erweiterte Auflage
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Aktuelle Rechtsprechung des Bundesfinanzhofs
Wacker, Roland - In: Internationales Steuerrecht am Scheideweg, (pp. 1-47). 2018
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Hinzurechnungsbesteuerung - Bestandsaufnahme und Reformbedarf
Dehne, Klaus-Jörg - In: Internationales Steuerrecht am Scheideweg, (pp. 139-169). 2018
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Systemwidrige Lücken der Hinzurechnungsbesteuerung : nicht invariante Hinzurechnungsbesteuerung unter Asymmetrie von Zurechnungs- und Hinzurechnungsbeteiligung
Kollruss, Thomas - In: WPg : Kompetenz schafft Vertrauen 71 (2018) 18, pp. 1190-1196
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Anhaltende Verluste bei Konzerntochtergesellschaften
Schreiber, Rolf - In: Verrechnungspreise und Außensteuerrecht : Reflektionen …, (pp. 35-54). 2018
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Missbrauchsvermeidungsnormen als Schranken der internationalen Steuerplanung
Nielsen, Lars Frederik - 2018
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Tax planning strategies for corporate inversion
Yang, James G. S. - In: International journal of accounting and finance 8 (2018) 2, pp. 103-121
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