Search Results - subject_exact:"Tax law"

Features of judicial precedent as a source of EU tax law

Babin, Igor Ivanovych - 2026

This article examines the doctrinal status and significance of judicial precedent in the EU tax legal order, focusing on its implications for Ukraine's integration. In the absence of full legislative harmonisation in direct taxation, CJEU jurisprudence serves as a primary mechanism for "negative...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654695

Fixing a 100-year-old mistake

Graetz, Michael J. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615824

The rule of law in a state of flux the Swedish tax law perspective

Simon-Almendal, Teresa - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484601

Wealth taxes under the constitution : an originalist analysis

Schizer, David M.; Calabresi, Steven G. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615825

Show one more version 1

Wealth taxes under the constitution : an originalist analysis

Schizer, David M.; Calabresi, Steven G. - 2024

Book / Working Paper

Digitalization of the global economy and the OECD reform of MNE's corporate income tax : background, challenges, and issues

Brokelind, Cécile - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484612

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

Environmental tax reform and corporate tax avoidance : a quasi-natural experiment on China’s environmental protection tax law

Jing, Zhongbo; Zhang, Wei; Zhao, Pengcheng; Zhao, Yang - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372601

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

Forsøgs- og forskningsudgifter : en skatteretlig analyse af begrebet, betingelserne og retsvirkningerne

Keller, Maria Wriedt - 2026 - First edition

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015639982

An inverse-Ramsey tax rule

Micheletto, Luca; Moore, Dylan T.; Reck, Daniel; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015563112

Impact of the global minimum tax on domestic tax legislation

Koch, Reinald; Ostermann, Leon; Spengel, Christoph - 2026

This paper examines how jurisdictions have responded to the introduction of the OECD Pillar Two framework and analyses the implications of these developments for international tax competition. Using a comprehensive dataset covering 223 tax systems, we examine the global implementation of Pillar...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060043

Efficiency of CFC taxation concerning hybrid instruments : a comparative analysis of Spain, Germany, and Austria

Kollruss, Thomas - 2025

The objective of this study is to show that an indirect interest in a controlled foreign corporation (CFC) through hybrid participation instruments may not be subject to CFC taxation. This is the case where the taxpayer holds a hybrid participation instrument in a foreign intermediary company...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015607633

The effects of changes in tick size and tax rates on the tax-timing option and the market response to stock distributions

Crawford, Dean; Franz, Diana R.; Gilstrap, Collin; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015597161

Tax system characteristics and country-level differences in earnings management

Helms, Simon; Koch, Reinald; Scheider, Till B. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015564737

The unintended consequences of tax code complexity

Kastoryano, Stephen - 2025

This paper reveals how tax complexity, in the form of loopholes and assets overlapping different sections of tax returns, contributes to tax avoidance and evasion. Using administrative data from the Netherlands, it shows how an auditing announcement in 2005 triggered large increases in declared...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015206811

Conflict in the sphere of tax relations as a precondition for the emergence of a tax dispute

Vasylieva, Iryna - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013365574

Vereinfachte Einkommensbesteuerung - Möglichkeiten und Grenzen illustriert am Beispiel steuerlicher Abzüge in der Arbeitnehmerbesteuerung : Stellungnahme 01/2025 vom 27. März 2025

2025 - Stand: Mai 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015417912

The conflict of interest in tax scholarship

Raitasuo, Santtu - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015067145

Institutional flexibility in tax law and enforcement

Carbonara, Emanuela; Curry, Philip A.; Hill, Claire A.; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466091

Show one more version 1

Institutional Flexibility in Tax Law and Enforcement

Carbonara, Emanuela; Curry, Philip A.; Hill, Claire A.; … - 2023

Book / Working Paper

Truthfulness or trib-truthfulness of financial statements? : a historical analysis : I. financial reporting and tax regulations from 1861 to 1960 in Italy

Avi, Maria Silvia - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015468104

What drives the use of aggressive conforming and nonconforming tax avoidance strategies? : new evidence on the tax strategies' substitutive relationship

Blaufus, Kay; Bock, Julian; Peuthert, Benjamin - 2025

Using unique tax audit data of 499 German firms, we analyze whether family firms, public firms, financially constrained firms, and those firms with managers with low tax morale substitute two tax strategies, book-tax conforming and nonconforming tax avoidance strategies, and examine the effect...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015426529

Tax justice and understanding : MSME compliance with Tax Regulation No. 55/2022 in Surabaya, Indonesia

Khan, Muhammad Arsalan; Tjaraka, Heru - 2024

This research investigates the impact of tax justice perception and tax understanding on the compliance of Small and Medium-sized Enterprises (SMEs) with government regulation Number 55, 2022, in Surabaya. The study, conducted at KPP Pratama Surabaya Wonocolo employs a quantitative approach,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015446697

Options to Strengthen the Tax System in Estonia : Republic of Estonia

Bunda, Irina - 2025

Estonia’s tax mix has been traditionally reliant on consumption taxes—especially VAT—whereas income taxes are a relatively small share of revenue. Recent and expected changes will further shift the tax burden in this direction. Consumption taxes are less distortive than income taxes, but...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015613218

The policy and politics of alternative minimum taxes

Gamage, David; Glogower, Ari - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014633966

Did the tax cuts and jobs act stimulate capital expenditures? : A firm-level approach

Bitzan, John D.; Hong, Yongtao; Huseynov, Fariz - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015141932

Digitalization and tax control frameworks

Dallhammer, Daniel; Renelt, Christian - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015551702

Tax policy in oecd countries: past experiences and future directions

Thiel, Servaas van; Akhter, Marufa; BARREAU, Francois; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015551705

The (non)taxation of student debt cancellation : statutory misinterpretation and normative conflict

Brooks, John R. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015154164

Balancing the interests of taxpayers and tax authorities as the method of minimizing tax disputes

Vasylieva, Iryna - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013361425

Geringfügige Beschäftigung und Beschäftigung im Übergangsbereich : Sozialversicherungsrecht, Arbeitsrecht, Steuerrecht, Beispiele, Mindestlohn : Ratgeber

2025 - Stand: Januar 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015410144

Symposium: jurisprudence and its impact upon public policy

Gallagher, Paul - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013171146

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

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013257990

Symposium: jurisprudence and its impact upon public policy

Gray, Margaret - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013171156

Symposium: jurisprudence and its impact upon public policy

McDowell, Michael - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013171164

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013337674

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013469603

Concubinage in the Polish tax law

Goettel, Aleksy - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014544517

Show 2 more versions 2

Concubinage in the Polish tax law

Goettel, Aleksy - 2021

Article

Concubinage in the Polish Tax Law

Goettel, Aleksy - 2021

Book / Working Paper

Digital services taxes : multilateral and unilateral efforts and an overview of recent economic models

Reside, Renato E. - 2022

This paper aims to describe the state of multilateral and unilateral efforts to tax digital services; summarize the state of economic analysis on digital services taxes; and provide an overview of where the Philippines stands in relation to other countries in digital service taxation. On-going...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013362147

Show one more version 1

Digital services taxes: Multilateral and unilateral efforts and an overview of recent economic models

Reside, Renato E. - 2022

Book / Working Paper

Tax law enforcement and corporate environmental investment : evidence from China

Hu, Qianqian; Ma, Xinxiao; Tang, Taijie; Wu, Huiying - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641364

Features of the application of the decisions of the European court of human rights by Ukrainian courts in tax cases

Babin, Igor - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012622659

Show one more version 1

Features of the application of the decisions of the European court of human rights by Ukrainian courts in tax cases

Babin, Igor - 2020

Article

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013393628

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)...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013393654

Show one more version 1

Impact of a minimum tax rate under the Pillar Two solution on small island developing states

Sharma, Kuldeep - 2022

Book / Working Paper

Tax sustainability in Ukraine : a case of agricultural companies

Boiko, Svitlana; Nehrey, Maryna; Davydenko, Nadiia; … - 2023

The purpose of this article is to study the tax sustainability of agricultural companies in Ukraine. This article developed the following working hypotheses, which were derived from the main purpose of the study. The methodology for the assessment of tax sustainability has been improved due to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013500889

Perceived tax audit aggressiveness, tax control frameworks and tax planning : an empirical analysis

Blaufus, Kay; Reineke, Jakob; Trenn, Ilko - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014259284

Rethinking taxation in the digital economy

Bañez, Emerson S. - 2022

The study aims to evaluate the country's legal framework for taxing digital transactions. Specifically, the extent to which the provisions of the law can map onto the value of digital markets. Based on the findings on the structure of the digital commerce value chain, and its possible...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014475416

Show one more version 1

Rethinking Taxation in the Digital Economy

Bañez, Emerson S. - 2022

Book / Working Paper

International tax planning and ownership structure in the Czech Republic

Jedlička, Vít - 2023

Tax planning is part of modern financial management worldwide, and the countries of Central Europe are no exception. Tax havens provide opportunities for managers to increase companies profits through tax reduction. Naturally, there are differences in ownership structures; therefore, the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014464357

A toss up? Comparing tax revenues from the amount a and digital service tax regimes for developing countries

Starkov, Vladimir; Jin, Alexis - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015046577

The implications of treaty restrictions of taxing rights on services, especially for developing countries

Amaro, Faith; Grondona, Veronica; Picciotto, Sol - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015117613

Taxation of revenue derived from activities carried out by farmers in Poland

Maruchin, Wojciech - 2023

The main aim of this study is to present the basic principles of taxing revenue derived from activities carried out by farmers in Poland, resulting from the regulations of tax law in Poland, and propose solutions concerning that law as it should stand. These are revenues derived from...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014317758