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Year of publication
Subject
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Internationales Steuerrecht 2,744 International tax law 2,146 Welt 776 World 767 Doppelbesteuerung 753 Double taxation 723 Multinationales Unternehmen 645 OECD-Staaten 637 OECD countries 635 Steuervermeidung 581 Deutschland 578 Tax avoidance 570 Gewinnverlagerung 501 Income shifting 496 Transnational corporation 487 Besteuerungsverfahren 464 Taxation procedure 461 Germany 426 G20 countries 374 G20-Staaten 374 Unternehmensbesteuerung 357 Corporate taxation 350 Dispute settlement 346 Konfliktregelung 346 Verrechnungspreis 277 Steuerrecht 256 Transfer pricing 245 Steuerpolitik 232 Tax policy 210 Steuerplanung 208 EU-Staaten 192 EU countries 191 USA 188 Theorie 186 Theory 182 Tax planning 167 Außensteuerrecht 164 United States 163 Tax law 158 Cross-border taxation 149
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Online availability
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Free 551 Undetermined 502
Type of publication
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Book / Working Paper 2,148 Article 552 Journal 47
Type of publication (narrower categories)
All
Graue Literatur 471 Non-commercial literature 471 Article in journal 368 Aufsatz in Zeitschrift 368 Hochschulschrift 294 Collection of articles of several authors 227 Sammelwerk 227 Working Paper 216 Arbeitspapier 206 Konferenzschrift 190 Aufsatz im Buch 181 Book section 181 Amtsdruckschrift 176 Government document 176 Thesis 169 Conference proceedings 93 Aufsatzsammlung 81 Dissertation u.a. Prüfungsschriften 59 Lehrbuch 58 Textbook 44 Bibliografie enthalten 42 Bibliography included 42 Festschrift 34 Handbook 31 Handbuch 31 Bibliografie 14 Case study 14 Fallstudie 14 Gesetz 14 Law 14 Elektronischer Datenträger 13 Conference paper 10 Konferenzbeitrag 10 Mehrbändiges Werk 8 Multi-volume publication 8 Amtliche Publikation 7 Kommentar 7 CD-ROM, DVD 6 Advisory report 5 Article 5
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Language
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English 1,831 German 851 Undetermined 59 French 43 Spanish 25 Russian 6 Danish 5 Italian 5 Polish 5 Swedish 4 Finnish 3 Croatian 2 Portuguese 2 Hungarian 1 Dutch 1
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Author
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Lang, Michael 37 Avi-Yonah, Reuven S. 22 Brähler, Gernot 22 Lüdicke, Jürgen 19 Fischer, Lutz 18 Keen, Michael 18 Pistone, Pasquale 18 Schaumburg, Harald 18 Schön, Wolfgang 18 Wilke, Kay-Michael 18 Wassermeyer, Franz 16 Devereux, Michael P. 15 Jacobs, Otto H. 15 Voget, Johannes 15 Kaminski, Bert 14 Spengel, Christoph 14 Cockfield, Arthur J. 13 Hines, James R. 13 Mössner, Jörg Manfred 13 Baumhoff, Hubertus 12 Elliffe, Craig 12 Grubert, Harry 12 Kleineidam, Hans-Jochen 12 Mosquera Valderrama, Irma Johanna 12 Reimer, Ekkehart 12 Kessler, Wolfgang 11 Zagler, Martin 11 Auerbach, Alan J. 10 Brauner, Yariv 10 Oestreicher, Andreas 10 Rixen, Thomas 10 Vogel, Klaus 10 Warneke, Perygrin 10 Arnold, Brian J. 9 Becker, Johannes 9 Bird, Richard M. 9 Grotherr, Siegfried 9 Lejour, Arjan 9 Petruzzi, Raffaele 9 Piltz, Detlev J. 9
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Institution
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OECD 353 Internationale Vereinigung für Steuerrecht 56 Canadian Tax Foundation 15 International Bureau of Fiscal Documentation 15 Verlag Dr. Kovač 12 National Bureau of Economic Research 11 Springer Fachmedien Wiesbaden 11 Verlag Dr. Otto Schmidt 10 Organisation for Economic Co-operation and Development 9 International Fiscal Association 7 Fachinstitut der Steuerberater 6 Nomos Verlagsgesellschaft 6 Vereinte Nationen / Department of International Economic and Social Affairs 6 Erich-Schmidt-Verlag <Berlin> 5 NWB Verlag 5 Universität Hamburg / Institut für Ausländisches und Internationales Finanz- und Steuerwesen 5 Ifst 4 LexisNexis Verlag 4 United Nations / Ad Hoc Group of Experts on International Co-operation in Tax Matters 4 United Nations / Dept. of International Economic and Social Affairs 4 Universität <Freiburg, Breisgau> / Lehrstuhl für Betriebswirtschaftliche Steuerlehre 4 Universität Hamburg 4 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft <München> 3 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 3 Dänemark / Skatteministeriet 3 Helmut-Schmidt-Universität 3 Linde Verlag 3 Münchener Symposion zum Internationalen Steuerrecht <8, 1989, München> 3 Peter Lang GmbH 3 Shaker Verlag 3 Vereinte Nationen / Ad Hoc Group of Experts on International Co-operation in Tax Matters 3 Verlag C.H. Beck 3 Bundesverband der Betriebskrankenkassen 2 Deutsche Steuer-Gewerkschaft 2 Deutsches Steuerberatungsinstitut 2 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 2 Deutschland / Bundeswehr / Universität Hamburg 2 Europäische Gemeinschaften / Zentraldienst Archiv-Dokumentation 2 Forum der Internationalen Besteuerung <1995, Düsseldorf> 2 Friedrich-Ebert-Stiftung 2
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Published in...
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OECD/G20 Base Erosion and Profit Shifting Project 192 OECD/G20 base erosion and profit shifting project 123 World tax journal : WTJ 61 Series on international taxation 57 Cahiers de droit fiscal international 53 Forum der internationalen Besteuerung 46 Working paper 30 SpringerLink / Bücher 29 Congress of the International Fiscal Association 25 Hefte zur internationalen Besteuerung 22 Europäische Hochschulschriften / 5 20 International tax and public finance 20 National tax journal 20 CESifo working papers 17 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 16 Steuer, Wirtschaft und Recht : SWR 16 Globalization and its tax discontents : tax policy and international investments ; essays in honour of Alex Easson ; [This book draws from essays given at a symposium held in ... on 29 February 2008] 13 Research 13 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 13 WU international taxation research paper series : research papers 13 Cambridge tax law series 12 IFSt-Schrift 12 NBER working paper series 11 Schriftenreihe zum internationalen Steuerrecht 11 Tax law review 11 Working paper / National Bureau of Economic Research, Inc. 11 EUCOTAX series on European taxation 10 NBER Working Paper 10 Schriftenreihe Steuerrecht in Forschung und Praxis 10 Steuerwissenschaftliche Schriften 10 A vision of taxes within and outside European borders : Festschrift in honor of Prof. Dr. Frans Vanistendael 8 European taxation : official journal of the Confédération Fiscale Européenne 8 Global forum on transparency and exchange of information for tax purposes 8 Hamburger Hefte zur internationalen Besteuerung 8 International tax coordination : an interdisciplinary perspective on virtues and pitfalls 8 Lehrbuch 8 Münchener Schriften zum internationalen Steuerrecht 8 PwC-Studien zum Unternehmens- und Internationalen Steuerrecht 8 Transfer pricing in a post-BEPS world 8 CESifo Working Paper 7
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Source
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ECONIS (ZBW) 2,478 USB Cologne (EcoSocSci) 240 EconStor 20 USB Cologne (business full texts) 4 OLC EcoSci 4 RePEc 1
Showing 1 - 50 of 2,747
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Transfer pricing and related party transactions : a bibliometric analysis
Capatina-Verdes, Neli - In: Central European economic journal 9 (2022) 56, pp. 237-253
In order to create complex business structures and to obtain economic benefits, multinational companies have given rise to transfer pricing. Due to their importance, it has been possible to expand international trade to a higher level. This study focuses on the issue of transfer pricing and...
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The treatment of tax incentives under Pillar Two
Ferreira Liotti, Belisa; Wamuyu, Ruth; Lazarov, Ivan; … - In: Transnational corporations : investment and development 29 (2022) 2, pp. 25-46
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Essays on financial globalisation
Emter, Lorenz - 2022
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Einlagenrückgewähr
Bohne, Jochen; Gebhardt, Ronald - 2022
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Assessing the influence of different interest groups on international tax policy : evidence from the BEPS project
Elschner, Christina; Hardeck, Inga - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 304-338
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Illicit financial flows and stolen asset recovery : the Global North must act
Chowdhary, Abdul Muheet; Diasso, Sebastien Babou - 2022
Domestic resource mobilization is essential for developing countries to achieve the Sustainable Development Goals by the deadline of 2030. Concomitantly, Illicit Financial Flows (IFFs), which also lead to asset theft, are major means through which these countries are losing resources. This...
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The impact of tax treaties on foreign direct investment : the evidence reconsidered
Lee, Siwook; Kim, Daeyong - In: KDI-journal of economic policy 44 (2022) 3, pp. 27-48
This paper reconsiders the empirical evidence of the relationship between tax treaties and FDI using U.S. outbound FDI to 78 countries over the period of 2007-2018. Unlike previous studies, we explicitly consider differences in the tax environments of recipient economies, including their...
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Pillar 2's Impact on Tax Competition
Devereux, Michael P.; Vella, John; Wardell-Burrus, Heydon - 2022
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Taxing multinational enterprises : a theory-based approach to reform
Richter, Wolfram F. - 2022
Almost 140 countries have agreed to reallocate the rights to tax international corporate profits and to introduce minimum tax rates. The agreed plan is the product of pragmatism and a search for consensus, but ambitious. It includes steps towards unitary taxation to be established by a...
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International Taxation, Globalization, and the Economic Digital Divide
Avi-Yonah, Reuven S. - 2022
The past decade has witnessed the creation of a new international tax regime (ITR). The original ITR was created a century ago by the League of Nations. Until the 1980s, it functioned reasonably well, and prevented most instances of double taxation and double non-taxation by allocating...
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The Taxation of the Digital Economy : The OECD BEPS Policy Response Versus the UN FACTI Panel’s Principle Response
Latif, Lyla; Ongore, Mary; Adegboye, Abiodun - 2022
Will implementing the UN FACTI Panel’s principle-based approach as part of the formulation of taxing and profit allocation rules under the OECD BEPS’ policy driven approach give these rules the legitimacy needed for equitable and fair enforcement?
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Global Tax Hubs : Theory and Evidence
Baistrocchi, Eduardo A. - 2022
This paper aims to offer a theory of global tax hubs, bringing fresh light on their strategic role in the international tax regime (ITR) during half a century (the 1960s through the 2000s). It focuses on non-G20 tax hubs as a case study. Specifically, the paper addresses two questions that have...
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New International Tax System and Global Investment
Yea, Sangjun - 2022
A new international tax system will emerge in accordance with the global tax deal proposed by the OECD/G20 Inclusive Framework agreed by 137 countries. This will affect investment decisions of multinational enterprises in the future. The introduction of Pillar 1 may reduce the incentives for...
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International Taxation of Electronic Commerce
Avi-Yonah, Reuven S. - 2022
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Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South
Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022
The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...
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Forward Down the Road to Serfdom : International Tax Law as a Means of Central Planning
Morriss, Andrew P. - 2022
Friedrich Hayek’s 1944 book, The Road to Serfdom, warned of the dangers to a free society from central planning. Efforts by the rich country clubs of the Organization for Economic Cooperation and Development (OECD) and European Union (EU) to impose new international tax rules through a variety...
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Evaluating the impact of Pillars One and Two
Tandon, Suranjali; Rao, Chetan - 2022
The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...
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Impact of a minimum tax rate under the Pillar Two solution on small island developing states
Sharma, Kuldeep - 2022
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
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The Silver Lining : The International Tax Provisions of the American Jobs Creation Act – A Reconsideration
Avi-Yonah, Reuven S. - 2022
This article discusses three positive elements of the American Jobs Creation Act. First, the Act contains the most far-reaching simplification of the US international tax regime in many decades. Specifically, the Act finally (after many failed attempts over the course of the last two decades)...
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BEPS Action Plan 8-10 : Its Impact on Transfer Pricing and the Way Forward
Meharia, Akshat - 2022
On 5th October 2015, the OECD along with G20 finally released a fifteen-point action plan on their project on Base Erosion and Profit Shifting (BEPS). Issues related to transfer pricing formed a major part of this final report, with BEPS Action Plan 8-10 focusing on it exclusively. The actions...
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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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Who will pay amount A?
Devereux, Michael P.; Simmler, Martin - 2021
Based on the agreed Pillar 1 threshold of profitability of 10% (and given that financial and extractive companies are excluded), then only 78 of the world's 500 largest companies will be affected. If the proportion of profit above this threshold liable to Amount A is set to 20% (from the range...
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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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Besteuerung von international tätigen Unternehmen in Entwicklungsländern - Herausforderungen, Anreize und Rahmenbedingungen für Investitionen : Tagungsband zur gemeinsamen Veransta...
Valta, Matthias; Geberth, Georg; Fehling, Daniel - Besteuerung von international tätigen Unternehmen in … - 2021
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Deutsche Abkommenspolitik : Umsetzung des MLI in den deutschen DBA
Schnitger, Arne; Holst, Kerstin - 2021
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Quantifying the OECD BEPS indicators : an update to BEPS Action 11
Klein, Daniel; Ludwig, Christopher A.; Nicolay, Katharina; … - 2021
In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected indicators, provide a numerical update for recent periods...
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Aruba (stage 1)
OECD - 2021
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Trinidad and Tobago (stage 1)
OECD - 2021
Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...
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Saint Kitts and Nevis (stage 1)
OECD - 2021
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Thailand (stage 1)
OECD - 2021
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Kazakhstan (stage 1)
OECD - 2021
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Greenland (stage 1)
OECD - 2021
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United Arab Emirates (stage 1)
OECD - 2021
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Oman (stage 1)
OECD - 2021
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Qatar (stage 1)
OECD - 2021
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Barbados (stage 1)
OECD - 2021
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Bahrain (stage 1)
OECD - 2021
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International taxation and productivity effects of M&As
Todtenhaupt, Maximilian; Voget, Johannes - 2021
We investigate how changes in firm productivity after M&As are affected by differences in profit taxation between the target and the acquirer. We argue that tax differentials distort the efficient allocation of productive factors following an M&A and thus inhibit the realization of productivity...
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What will the OECD BEPS indicators indicate?
Heckemeyer, Jost H.; Nicolay, Katharina; Spengel, Christoph - 2021 - This version: January 2021
As part of its action plan against base erosion and profit shifting (BEPS), the OECD (2015) has proposed six indicators to measure profit shifting activity. These indicators add to past and ongoing efforts in academic tax research to empirically identify the scale and tax sensitivity of...
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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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Who will pay amount A?
Devereux, Michael P.; Simmler, Martin - 2021
Based on the agreed Pillar 1 threshold of profitability of 10% (and given that financial and extractive companies are excluded), then only 78 of the world’s 500 largest companies will be affected. If the proportion of profit above this threshold liable to Amount A is set to 20% (from the...
Persistent link: https://ebtypo.dmz1.zbw/10012595122
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Profit shifting and equilibrium principles of international taxation
Francois, Manon - 2021
We study the choice between source-based and destination-based corporate taxes in a two-country model, allowing multinational firms to use transfer pricing to allocate profits across tax jurisdictions. We show that source-based taxation is a Nash equilibrium for tax revenue maximizing...
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Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...
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Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021
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Market reactions of multinationals to the OECD BEPS Action Plan
Petutschnig, Matthias; Resenig, Kristin - 2021
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Real effects of an international tax reform for MNEs
Ortmann, Regina; Simons, Dirk; Voeller, Dennis - 2021
With multinational enterprises (MNEs) centralizing production facilities, market countries claim not to receive their fair share of taxes. A reform of international business taxation that includes new profit allocation rules as well as the introduction of minimum taxation is being considered as...
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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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Emerging tax issues in the digital economy
Cuenca, Janet S. - 2021
The issues and challenges in taxation in the digital economy stem from the complex and multifaceted nature of the digital economy. Reaching a common understanding and measurement of its size and impact is critical in devising a tax regime for the digital economy. In APEC Secretariat (2019), the...
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Special economic zones facing the challenges of international taxation : BEPS Action 5, EU Code of Conduct, and the future
Heitmüller, Frederik; Mosquera Valderrama, Irma Johanna - In: Journal of international economic law 24 (2021) 2, pp. 473-490
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Profit shifting and equilibrium principles of international taxation
François, Manon - 2021
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