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  • Search: subject_exact:"Internationale Mehrfachbesteuerung"
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Year of publication
Subject
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Doppelbesteuerung 3,098 Double taxation 3,098 Internationales Steuerrecht 984 International tax law 898 Multinationales Unternehmen 741 Transnational corporation 703 Deutschland 680 Germany 658 Welt 652 World 652 USA 462 United States 456 Corporate taxation 432 Unternehmensbesteuerung 432 Theorie 424 Theory 424 OECD countries 369 OECD-Staaten 369 Auslandsinvestition 358 Foreign investment 352 Körperschaftsteuer 341 Corporate income tax 337 EU countries 284 EU-Staaten 284 Einkommensteuer 284 Income tax 264 Steuerrecht 237 Verrechnungspreis 219 Transfer pricing 217 Außensteuerrecht 211 Steuerpolitik 209 Cross-border taxation 195 Steuervermeidung 195 Tax policy 194 Tax avoidance 188 Capital income tax 182 Kapitalertragsteuer 182 Steuerwettbewerb 150 Tax competition 149 Steuerplanung 135
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Online availability
All
Free 785 Undetermined 224 CC license 15 Digitizable 7
Type of publication
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Book / Working Paper 2,034 Article 1,047 Journal 17
Subcategories
All
Article in journal 708 Working paper 344 Book section 290 Government document 125 Proceedings 106 Law 45 Handbook 31 Textbook 24 Case study 8 Guidebook 6 Report 3 Review 2 Glossary included 1 Introduction 1 Literature review 1 Reference work 1 Statistics 1
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Language
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English 2,201 German 818 French 43 Spanish 21 Swedish 18 Italian 9 Croatian 8 Polish 8 Russian 6 Danish 5 Bulgarian 3 Finnish 3 Dutch 2 Portuguese 2 Norwegian 1 Serbian 1 Undetermined 1 Chinese 1
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Author
All
Lang, Michael 34 Davies, Ronald B. 26 Grubert, Harry 24 Fuest, Clemens 23 Lejour, Arjan 20 Razin, Asaf 20 Avi-Yonah, Reuven S. 19 Huizinga, Harry 19 Altshuler, Rosanne 18 Zagler, Martin 18 Lüdicke, Jürgen 17 Riet, Maarten van't 17 Pistone, Pasquale 16 Hines, James R. 15 Maisto, Guglielmo 14 Rixen, Thomas 14 Slemrod, Joel 14 Blonigen, Bruce A. 13 Genser, Bernd 13 Janeba, Eckhard 13 Raad, Cornelis van 13 Sly, Nicholas 13 Vogel, Klaus 13 Yuen, Chi-Wa 13 Elliffe, Craig 12 Hearson, Martin 12 Jacobs, Otto H. 12 Nicodème, Gaëtan 12 Weichenrieder, Alfons J. 12 Blouin, Jennifer L. 11 Debatin, Helmut 11 Hoorn, J. van 11 Prebble QC, John 11 Reimer, Ekkehart 11 Rust, Alexander 11 Becker, Johannes 10 Beer, Sebastian 10 Devereux, Michael P. 10 Hattingh, Johann 10 Herzig, Norbert 10
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Institution
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OECD 56 USA / Joint Committee on Taxation 34 National Bureau of Economic Research 26 International Bureau of Fiscal Documentation 20 Internationale Vereinigung für Steuerrecht 19 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 12 Kanada 11 Vereinte Nationen / Department of Economic and Social Affairs 10 Great Britain 8 USA / Congress / Senate / Committee on Foreign Relations 8 Organisation for Economic Co-operation and Development 7 Canadian Tax Foundation 6 Institut Finanzen und Steuern 6 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 Erich Schmidt Verlag 4 Europäische Kommission 4 USA / Präsident 4 Deutschland / Bundeswehr / Universität Hamburg 3 Europa-Institut <Saarbrücken> / Sektion Rechtswissenschaft 3 International Chamber of Commerce 3 Ludwig-Maximilians-Universität München / Volkswirtschaftliche Fakultät 3 Mexiko 3 Nomos Verlagsgesellschaft 3 Organisation for Economic Co-Operation and Development 3 Schweden / Finansdepartementet 3 Springer Fachmedien Wiesbaden 3 USA / Treasury Department 3 United States / Congress / Senate / Committee on Foreign Relations 3 Vereinte Nationen / Department of International Economic and Social Affairs 3 Bundesstelle für Außenhandelsinformation <Köln> 2 Deloitte, Haskins and Sells <New York, NY> 2 Deutsche Gesellschaft für Internationale Zusammenarbeit 2 Duncker & Humblot 2 Fachinstitut der Steuerberater 2 Forum der Internationalen Besteuerung <1995, Düsseldorf> 2 Harvard Law School / International Tax Program 2 Hochschule St. Gallen für Wirtschafts-, Rechts- und Sozialwissenschaften / Institut für Finanzwirtschaft und Finanzrecht 2 Institut der Wirtschaftsprüfer in Deutschland 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) 59 Intertax : international tax review 51 European taxation : official journal of the Confédération Fiscale Européenne 50 World tax journal : WTJ 49 Hefte zur internationalen Besteuerung 48 Europäische Hochschulschriften / 5 39 CESifo working papers 36 Series on international taxation 36 National tax journal 30 International tax and public finance 28 NBER working paper series 25 Forum der internationalen Besteuerung 23 Working paper 23 NBER Working Paper 22 Steuer, Wirtschaft und Recht : SWR 21 Working paper / National Bureau of Economic Research, Inc. 21 Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives 19 Der Betrieb 18 Journal of public economics 18 Schriften des Instituts für Ausländisches und Internationales Finanz- und Steuerwesen der Universität Hamburg 17 WU international taxation research paper series : research papers 17 Cahiers de droit fiscal international 16 ICTD working paper 15 Tax law review 15 SpringerLink / Bücher 13 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 12 Cambridge tax law series 12 FinanzArchiv : European journal of public finance 12 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 12 Diskussionsbeiträge aus dem Institut für Ausländisches und Internationales Finanz- und Steuerwesen 11 Treaty series 11 British tax review 10 Derivatives & financial instruments 10 Gabler Edition Wissenschaft 10 Publications of the International Bureau of Fiscal Documentation 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 Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international 9 Steuerberatung, Betriebsprüfung, Unternehmensbesteuerung : Schriften zur betriebswirtschaftl. Steuerlehre 9 Vision : journal of Indian taxation 9
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Source
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ECONIS (ZBW) 3,098
Showing 1 - 50 of 2,788
 
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Turkiye's double taxation treaties : cluster analysis
Nil Tosun, Ayse - 2026
This study aimed to investigate the 79 double taxation treaties that Türkiye has signed with various countries and provide empirical evidence of asymmetries among them. The study also highlighted the importance of neutrality in international tax policy; examined the asymmetries caused by...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625929
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Global rules, local realities : lessons from the Global South on international tax standards
Hearson, Martin; Heitmüller, Frederik; Dierich, Florian - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677549
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Double taxation treaties with the United States and environmental quality in emerging economies
Chong, Alberto; Mtenga, Erica Louis - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668500
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Design matters : firm-level evidence on tax treaty provisions and multinational investment
Shehaj, Pranvera - 2026 - This version, July 19, 2026
This study provides the first firm-level evidence on how the residence country's double tax relief method and tax sparing provisions in asymmetric tax treaties affect foreign investment by OECD multinational enterprises in low-and-middle income countries. Combining unconsolidated...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060088
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The Effects of the U.S. tax reform on investments in low-tax jurisdictions : evidence from cross-border M&As
Dunker, Mathias; Overesch, Michael; Pflitsch, Max - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085465
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Asymmetric double tax treaties : relief method and tax sparing for foreign direct investment in developing countries
Shehaj, Pranvera; Zagler, Martin - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015159522
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Incentive effects of tax transparency : does country-by-country reporting call for arbitration?
Martini, Jan T.; Niemann, Rainer; Simons, Dirk; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333623
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Developing countries, tax treaty shopping and the global minimum tax
Riet, Maarten van't; Lejour, Arjan - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062730
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Developing countries, tax treaty shopping and the global minimum tax
Riet, Maarten van't; Lejour, Arjan - 2025
Book / Working Paper
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Scenarios for negotiating a UN framework convention on international tax
Heitmüller, Frederik - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015198477
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Steueranreize zur Gewinnung ausländischer Fachkräfte : internationale Regelungen und ihre Implikationen für die deutsche Regionalentwicklung
Günzel, Marian; Runge, Annika; Meyer, Daniel - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015422935
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Most favoured nation clauses in double taxation agreements : identifying problems and recommending policy solutions for the Global South
Sharma, Manoj Kumar; Gaur, Shiva; Rawat, Namrata - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015423508
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An economic analysis of joint tax audits
Dyck, Daniel; Kourouxous, Thomas; Lorenz, Johannes - 2025
We investigate how tax authorities use joint tax audits as a coordinated enforcement tool in cross-border transactions of a multinational firm. Joint tax audits aim to resolve potential tax disputes early, before such disputes escalate into costly and time-consuming resolution procedures that...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015447125
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The sovereign bond issuance and tax competition for portfolio investment : a political economy approach
Terai, Kimiko - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432748
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Recent developments with respect to the tax challenges of the digital economy : implications for developing countries in Asia and the Pacific
Arnold, Brian J. - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611811
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Fixing a 100-year-old mistake
Graetz, Michael J. - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615824
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The 2025 Update to the OECD Model Tax Convention
2025
The OECD Model Tax Convention on Income and on Capital (the OECD Model) is a flagship publication used by both OECD Members and non-Members as a basis for negotiating, applying and interpreting bilateral tax treaties. It plays a key role in removing tax-related barriers to cross border trade and...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015631567
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The sovereign bond issuance and tax competition for portfolio investment
Terai, Kimiko - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015481105
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Implementation of international tax standards in lower- and middle-income countries : the experience of Uganda
Ngabirano, Dan - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015574399
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Ghana and international tax standards : a cautionary tale?
Agyiri, Isaac Danso - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015574460
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Taxing choices : reconciling global international tax standards with Pakistan's domestic tax realities
Rasheed, Muzammal - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015574462
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Implementation of international tax standards in Zambia
Munyandi, Kennedy - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015574487
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Global rules, local challenges : Peru's adoption of international tax standards
Ruiz, Katia Toledo - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015574505
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Evaluating Kenya's experience with international tax standards : adoption, suitability, and effectiveness
Ogembo, Daisy - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015575356
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The consequences of the 2017 US international tax reform : a survey of the evidence
Dharmapala, Dhammika - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015056464
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The consequences of the 2017 US international tax reform : a survey of the evidence
Dharmapala, Dhammika - 2023
Book / Working Paper
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A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries
Starkov, Vladimir; Jin, Alexis - 2024
In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014575579
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Multilateral tax treaty revision to combat tax avoidance : on the merits and limits of BEPS's multilateral instrument
Hohmann, Antonia; Merlo, Valeria; Riedel, Nadine - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015423176
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The implications of treaty restrictions of taxing rights on services, especially for developing countries
Amaro, Faith; Grondona, Veronica; Picciotto, Sol - 2024
Taxation of cross-border services has been identified as a high priority issue in the United Nations (UN) negotiations to establish a new global framework for tax. This paper analyses the defects of international tax rules as applied to services, and their exploitation by multinational...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015084372
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Natural resource revenues and double taxation treaties in developing countries : insights from a network centrality approach
Kinda, Harouna; Tagem, Abrams Mbu Enow - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467008
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Internationales Steuerrecht
Rupp, Thomas; Hüll, Manuel; Kubik, Christian - 2025 - 6. überarbeitete und aktualisierte Auflage
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015409161
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Internationales Steuerrecht
Rupp, Thomas; Knies, Jörg-Thomas; Faust, Tanja; Hüll, … - 2022 - 5., völlig überarbeitete und aktualisierte Auflage
Edition: 5., völlig überarbeitete und aktualisierte Auflage
Book / Working Paper
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Internationales Steuerrecht
Rupp, Thomas; Knies, Jörg-Thomas; Ott, Johann-Paul; … - 2018 - 4., aktualisierte Auflage
Edition: 4., aktualisierte Auflage
Book / Working Paper
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The international tax regime complex : understanding change in global tax governance
Kuhn, Katharina; Cadzow, Lucinda; Heitmüller, Frederik; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015085129
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On the effects of anti-profit shifting regulations : a developing country perspective
Laudage, Sabine; Riedel, Nadine; Strohmaier, Kristina - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015075588
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Personengesellschaften im Internationalen Steuerrecht : die Behandlung von Sondervergütungen und der zusammenhängenden Aufwendungen von Mitunternehmern
Engel, Philipp - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616249
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Double taxation treaties and their implications for investment : what investment policymakers need to know
2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014488984
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Role of tax structure and tax treaties in foreign direct investment inflows in India
Rajni; Malik, Gagan - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015603804
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Do international tax treaties govern financial report quality?
Chen, Dong; Yi, Li; Lu, Jiani; Li, Chenming - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015052404
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Redefining global governance : a tax, trade and investment perspective in the EU and beyond
2025
This open access volume offers a unique interdisciplinary analysis of the current structure of global governance on tax, trade, and investment. It explores the interplay between actors, critiques current norm-making procedures, and proposes concrete solutions for improvement. It considers the...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015576063
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Cooperation in international taxation : two-pillar solution in BRICS countries
Dash, Priyadarshi; Barman, Arpit - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015210512
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Improper use of tax treaties and source taxation : policy, practice and beyond
Furuseth, Eivind; Li, Jinyan; Lazarov, Ivan - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015533637
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Who will sign a double tax treaty next? : a prediction based on economic determinants and machine learning algorithms
Erokhin, Dmitry; Zagler, Martin - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015189645
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A survey and critique of international tax governance reform
Brown, Karen B. - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651117
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The tax carve-out clause in international investment law
García Córdoba, Paloma - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651136
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The impact of unilateral tax treaty terminations on FDI
Erokhin, Dmitry - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015393921
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The impact of unilateral tax treaty terminations on FDI
Erokhin, Dmitry - 2023
Book / Working Paper
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Dealing with treaty shopping across the tax, trade, and investment regimes
Heitmüller, Frederik - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651140
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Investment policy of the Republic of Kazakhstan : main directions and development trends
Demeuov, Nurzhan; Issayeva, Ainur; Yesdauletova, Ardak - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015414509
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International investment agreements and the global minimum tax : of treaty troubles and investment incentives
Beyer, Vincent - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015045184
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The intersection of treaties on tax and trade : a case study of Australia and India
Jogarajan, Sunita; Voon, Tania - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651153
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Reconstructing the international tax system : an alternative to pillar one
Rosenthal, Elizabeth A. - 2025
Source-based taxation and the arm’s length standard have been foundational elements of the international tax system for many decades. With the advent of the highly digitalized platform firm, the OECD and many other stakeholders assert that these principles have been rendered obsolete. In their...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015553995
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Do double taxation avoidance agreements attract foreign direct investment? : the case of Nepal
Chalise, Bishal - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015045294
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A climate treaty for the global taxation of carbon
Falcão, Tatiana - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014545430
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Permanent establishment in digital economy : the conundrum of proving nexus for taxation
Kashyap, Sonakshi - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015063531
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