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  • Search: subject_exact:"Cross-border taxation"
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Year of publication
Subject
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Außensteuerrecht 828 Cross-border taxation 721 Deutschland 323 Germany 287 Doppelbesteuerung 205 Multinationales Unternehmen 196 Double taxation 189 Internationales Steuerrecht 156 Transnational corporation 152 USA 128 Theorie 127 Theory 127 International tax law 119 United States 117 Corporate taxation 115 Unternehmensbesteuerung 115 Verrechnungspreis 91 Welt 82 World 82 Transfer pricing 80 Steuerrecht 79 EU countries 73 EU-Staaten 73 Auslandsinvestition 68 Foreign investment 62 Einkommensteuer 61 Steuerreform 61 Tax reform 60 Körperschaftsteuer 59 Income tax 58 Corporate income tax 57 Steuerplanung 53 Steuerwettbewerb 50 Tax planning 47 Steuerpolitik 46 Tax competition 46 EU tax law 43 EU-Steuerrecht 43 Steuervergünstigung 39 Tax incentive 38
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Online availability
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Free 95 Undetermined 35
Type of publication
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Book / Working Paper 532 Article 289 Journal 11
Type of publication (narrower categories)
All
Article in journal 177 Aufsatz in Zeitschrift 177 Graue Literatur 154 Non-commercial literature 154 Hochschulschrift 117 Arbeitspapier 115 Working Paper 115 Aufsatz im Buch 108 Book section 108 Thesis 84 Collection of articles of several authors 45 Sammelwerk 45 Konferenzschrift 30 Lehrbuch 25 Textbook 22 Bibliografie enthalten 19 Bibliography included 19 Handbook 19 Handbuch 19 Dissertation u.a. Prüfungsschriften 18 Conference proceedings 17 Aufsatzsammlung 14 Amtsdruckschrift 13 Government document 13 Gesetz 11 Law 11 Elektronischer Datenträger 7 Ratgeber 6 CD-ROM, DVD 5 Quelle 5 Festschrift 4 Guidebook 4 Reprint 4 Collection of articles written by one author 3 Sammlung 3 Bibliografie 2 Case study 2 Einführung 2 Fallstudie 2 Kommentar 2
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Language
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German 407 English 384 Undetermined 24 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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Hines, James R. 13 Haufler, Andreas 12 Schjelderup, Guttorm 12 Desai, Mihir A. 11 Grubert, Harry 11 Kaminski, Bert 9 Altshuler, Rosanne 8 Baumhoff, Hubertus 8 Hoorn, J. van 8 Huizinga, Harry 8 Nielsen, Søren Bo 8 Schaumburg, Harald 8 Lüdicke, Jürgen 7 Raimondos-Møller, Pascalis 7 Dreßler, Günter 6 Kleineidam, Hans-Jochen 6 Köhler, Stefan 6 Mardan, Mohammed 6 Wagener, Andreas 6 Wassermeyer, Franz 6 Weichenrieder, Alfons J. 6 Anderson, James E. 5 Diamond, Walter H. 5 Frotscher, Gerrit 5 Laux-Meiselbach, Wolfgang 5 Lipps, Wolfgang 5 Nicodème, Gaëtan 5 Niemann, Rainer 5 Pethig, Rüdiger 5 Pummerer, Erich 5 Voget, Johannes 5 Weiner, Joann Martens 5 Ault, Hugh J. 4 Becker, Johannes 4 Borstell, Thomas 4 Chambas, Gérard 4 Cnossen, Sijbren 4 Daly, Michael John 4 De Waegenaere, Anja 4 Djanani, Christiana 4
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Institution
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International Bureau of Fiscal Documentation 9 Internationale Vereinigung für Steuerrecht 8 National Bureau of Economic Research 6 Canadian Tax Foundation 5 Europäische Kommission 5 Europäische Gemeinschaften / Rat 4 Springer Fachmedien Wiesbaden 4 Nomos Verlagsgesellschaft 3 USA / Congress / Senate / Committee on Finance 3 Deutschland / Bundesministerium der Finanzen 2 Institute for Research on the Economics of Taxation <Washington, DC> 2 Stiftung Familienunternehmen 2 Verlag Dr. Kovač 2 Verlag Dr. Otto Schmidt 2 WCLFrankturter Tax-Gespräche - Immaterielle Werte als Zentrale Komponente Internationaler Steuerstrategien <2017, Frankfurt am Main> 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 Deutschland / Bundeswehr / Universität Hamburg 1 Deutschland <Bundesrepublik> / Bundesminister der Finanzen 1 Dezan Shira & Associates <Hongkong> 1 Erich-Schmidt-Verlag <Berlin> 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 Hamburger Tagung zur Internationalen Besteuerung <38., 2021, Hamburg> 1 Helmut-Schmidt-Universität 1 Hochschule Sankt Gallen für Wirtschafts-, Rechts- und Sozialwissenschaften / Institut für Finanzwirtschaft und Finanzrecht 1
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Published in...
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Hefte zur internationalen Besteuerung 15 Steuer, Wirtschaft und Recht : SWR 14 Forum der internationalen Besteuerung 12 National tax journal 11 CESifo working papers 10 IFSt-Schrift 9 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 8 Discussion paper / Centre for Economic Policy Research 8 Europäische Hochschulschriften / 5 8 International tax and public finance 8 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 8 SpringerLink / Bücher 8 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 International transfer pricing journal 6 NBER working paper series 6 Schriften des Instituts für Ausländisches und Internationales Finanz- und Steuerwesen der Universität Hamburg 6 Working paper / National Bureau of Economic Research, Inc. 6 Beiträge zum transnationalen Wirtschaftsrecht 5 Europäische Hochschulschriften / 2 5 Journal of international economics 5 Journal of public economic theory 5 Kom / Kommission der Europäischen Gemeinschaften 5 Steuerfragen der Wirtschaft 5 Diskussionsbeiträge aus dem Institut für Ausländisches und Internationales Finanz- und Steuerwesen 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 4 Series on international taxation 4 Steuerberatung, Betriebsprüfung, Unternehmensbesteuerung : Schriften zur betriebswirtschaftl. Steuerlehre 4 Steuerwissenschaftliche Schriften 4 Studium und Praxis 4 Tax law review 4 Accounting theory ; Vol. 3 3 CESifo Working Paper Series 3 Congress of the International Fiscal Association 3 Der Betrieb 3 Derivatives & financial instruments 3 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 3
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Source
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ECONIS (ZBW) 772 USB Cologne (EcoSocSci) 57 RePEc 3
Showing 1 - 50 of 832
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Splitting of corporate taxes in Germany and formulaic distribution of a CCCTB : critical comparison
Müller-Thomczik, Sandra; Reiter, Lukas - In: Central European economic journal 9 (2022) 56, pp. 269-290
The introduction of a formulaically apportioned common consolidated corporate tax base (CCCTB) could represent a milestone in international taxation. No agreement has yet been reached, however. In contrast, Germany already has a long-standing system that apportions corporate taxes by splitting...
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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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Do Tax Havens Flourish?
Hines Jr., James R. - 2021
Tax haven countries offer foreign investors low tax rates and other tax features designed to attract investment and thereby stimulate economic activity. Major tax havens have less than one percent of the world's population (outside the United States), and 2.3 percent of world GDP, but host 5.7...
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Gains from Trade in Tax Revenue and the Efficiency Case for Trade Taxes
Edwards, Jeremy - 2021
The paper analyses the gains from trade in distortionary tax revenue between countries, focusing on the case where lump-sum revenue transfers are restricted. In this case, trade taxes can be used to transfer government revenue between countries, and such taxes will typically be used in...
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Formula Apportionment in the European Union : A Dream Come True or the Eu's Worst Nightmare?
Weiner, Joann Martens - 2021
The European Commission recently endorsed a future company tax policy that would allow companies to consolidate their tax bases and apportion the income across the EU using an allocation mechanism. This policy would replace the separate accounting method with formula apportionment of EU group...
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Formula Apportionment and Transfer Pricing Under Oligopolistic Competition
Nielsen, Soren Bo; Raimondos, Pascalis; Schjelderup, Guttorm - 2021
This paper demonstrates that under conditions of imperfect (oligopolistic) competition, a transition from separate accounting (SA) to formula apportionment (FA) does not eliminate the problem of profit shifting via transfer pricing. In particular, if affiliates of a multinational firm face...
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Trade Reform with a Government Budget Constraint
Anderson, James E. - 2021
The standard theory of trade reform uses a passive government budget constraint, in which changes in tariff revenue are offset by changes in lump sum transfers. This paper offers a general framework for the analysis of trade reform when the government budget constraint is active, meaning that...
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Profit Tax Competition and Formula Apportionment
Pethig, Rudiger; Wagener, Andreas - 2021
We analyse tax competition with corporate income taxes in a common market where tax revenues are allocated according to an apportionment formula. Generally, tax competition is sharper (i.e., equilibrium tax rates are lower) the more tax-elastic is the apportionment formula. This depends on the...
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Die globale Mindestbesteuerung als stringente Weiterentwicklung der deutschen Hinzurechnungsbesteuerung
2023
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Außensteuergesetz Kommentar
Fuhrmann, Sven; Haselmann, Jan; Scherer, Anna-Lena - 2023 - 4. überarbeitete Auflage
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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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The EU and Third Countries : Direct Taxation - South Africa
Hattingh, Johann - 2020
This book chapter is part of an analysis of European Community (EC) law as it may apply to taxpayers who are resident or nationals of countries that are not EC members (third states), specifically in the field of tax law. The chapter addresses the relation between South African and EC tax law....
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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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Tax competition and phantom FDI
Pulina, Giuseppe; Zanaj, Skerdilajda - In: Journal of public economic theory 24 (2022) 6, pp. 1342-1363
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Dynamic capital tax competition under the source principle
Gross, Till; Klein, Paul; Makrēs, Miltiadēs - In: American economic journal / Macroeconomics 14 (2022) 3, pp. 365-410
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Neue Herausforderungen im Internationalen Steuerrecht
Benecke, Andreas; Brocke, Klaus von; Förster, Guido; … - Hamburger Tagung zur Internationalen Besteuerung <38., … - 2022
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An analysis of transfer pricing disputes in India
Tandon, Suranjali; Damle, Devendra - 2019
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Trade tax reforms and poverty in developing countries : why do some countries benefit and others lose?
Kouwoaye, Amèvi Rocard - 2019
This paper studies the relationship between trade tax and domestic tax reforms and poverty in developing countries, and explores whether the role of public goods provision matters in this relationship. Using a sample of 91 developing countries for the 1980-2016 period, I model the trade tax...
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Abuses and penalties of a corporate tax inversion
Yang, James G. S.; Lauricella, Leonard J.; Aquilino, … - In: International Journal of Financial Studies : open … 7 (2019) 1/5, pp. 1-12
There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously eroded. This practice is known as...
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Die internationale Unternehmerfamilie : wesentliche Aspekte bei der Planung internationaler Mobilität
Wiedemann, Andreas; Reinhart, Florian - 2021
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Betriebsstätten und personale Tätigkeit : Entwicklungen, Nullsummentheorie, digitale Geschäftskonzepte
Hilbert, Lukas - 2021
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Analyse der Hinzurechnungsbesteuerung unter Berücksichtigung der ATAD-Richtlinie
Maack, Andreas - 2021
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Transfer Pricing Disputes in Argentina
Baistrocchi, Eduardo A. - 2018
This piece aims to answer two main questions. First, what has been the evolutionary pattern of transfer pricing regulations in Argentina since the inception of corporate income taxation in 1932? Secondly, what is the core dynamic of transfer pricing dispute resolution in Argentina since then?
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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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The emerging international taxation problems
Yang, James G. S.; Metallo, Victor N. A. - In: International Journal of Financial Studies : open … 6 (2018) 1, pp. 1-10
The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in...
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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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Überlegungen zur Reform der Hinzurechnungsbesteuerung
Haase, Florian - 2017
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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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The effect of a worldwide tax system on tax management of foreign subsidiaries
Kohlhase, Saskia; Pierk, Jochen - In: Journal of international business studies : JIBS ; an … 51 (2020) 8, pp. 1312-1330
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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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Internationales Steuerrecht
Frotscher, Gerrit - 2020 - 5., völlig überarbeitete Auflage
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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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Passive Einkünfte ausländischer Betriebsstätten in der Gewerbesteuer
Bartsch, Gerrit - 2020
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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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The Taxation of Cross-Border Interest in Australia
Burnett, Chloe - 2016
This article summarises and analyses Australia's treatment of interest expense for tax purposes, with a focus on cross-border interest. It covers the definition of interest for tax purposes, payments equivalent to interest, the circumstances in which interest is deductible to the lender and...
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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
Die Schaffung, Zuordnung und Verwertung von IP-Rechten ist eine der interessantesten Herausforderungen, wenn es um die Steuerplanung geht. Einer Bandbreite attraktiver Gestaltungsmöglichkeiten stehen nicht unerhebliche Risiken und die politische Forderung nach einer verantwortungsvollen...
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Mitarbeiterentsendung und Brexit : die steuerliche Entwicklung im Base-Case-Szenario und praktische Empfehlungen
Moseler, Keanu Niclas - 2019
Der EU-Austritt Großbritanniens und Nordirlands wird rückblickend sicherlich zu einer der größten Herausforderungen der EU werden. Aktuell ist eine große Unsicherheit gegenüber dem Brexit-Ereignis und dessen Auswirkungen auf verschiedene Bereiche zu verzeichnen. Keanu Moseler betrachtet...
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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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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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Mitarbeiterentsendung und Brexit : die steuerliche Entwicklung im Base-Case-Szenario und praktische Empfehlungen
Moseler, Keanu Niclas - 2019
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Territorial Tax System Reform and Corporate Financial Policies
Arena, Matteo P. - 2014
We examine the effect of a permanent change to a country corporate income repatriation tax system on corporate financial policies. In 2009 Japan and the U.K. switched from a worldwide to a territorial system for the taxation of repatriated foreign earnings. The new system effectively reduces the...
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Bootstraps and Poverty Traps : Tax Treaties as Novel Tools for Development Finance
Kane, Mitchell - 2014
Current shortfalls in financing required for full achievement of the Millennium Development Goals have led to calls for consideration of novel means of development finance. This Article describes such a novel means of development finance based on a radical rethinking of the typical allocation of...
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Border Tax Adjustments and Environmental Protection : The Role of Taxes and the GATT Limits
Garufi, Sebastiano - 2014
In recent decades environmental protection and more generally global warming have attracted great political concern. In this respect taxes can be some valid governmental tools to pursue specific environmental purposes, as well as to create incentives to change unsustainable patterns of...
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Investment and Capital Constraints : Repatriations Under the American Jobs Creation Act
Faulkender, Michael W. - 2014
The American Jobs Creation Act (AJCA) significantly lowered US firms' tax cost when accessing their unrepatriated foreign earnings. Using this temporary shock to the cost of internal financing, we examine the role of capital constraints in firms' investment decisions. Controlling for the...
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Praktiker-Handbuch Außensteuerrecht : AStR
Düsseldorf : IDW-Verl. - 2008-2018 ; damit Erscheinen eingestellt
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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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EStG, EStDV 2000, LStDV 1990 : Außensteuergesetz, Investitionszulagengesetz, Solidaritätszuschlaggesetz, Umwandlungssteuergesetz
Deutschland / Bundesministerium der Finanzen - 2018 - Stand: 1.1.2018
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Anhaltende Verluste bei Konzerntochtergesellschaften
Schreiber, Rolf - In: Verrechnungspreise und Außensteuerrecht : Reflektionen …, (pp. 35-54). 2018
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Erfolgs- und Vermögensabgrenzung bei Betriebsstätten nach dem Fremdvergleichsgrundsatz : unter besonderer Berücksichtigung von Bau- und Montagebetriebsstätten
Kindich, Aaron Daniel - 2018 - 1. Auflage
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Verrechnungspreise und Außensteuerrecht : Reflektionen und Ausblick : Festschrift für Harald Kuckhoff zum 80. Geburtstag
Wilmanns, Jobst (ed.); Kuckhoff, Harald (honouree) - 2018
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