Att motverka skatteflykt : En komparativ studie av generella åtgärder mot skatteflykt i Sverige och Danmark i ljuset av skatteflyktsdirektivets allmänna regel mot missbruk [PDF]
, 2021 This doctoral disseration examines how the structure and function of the European Union’s (EU) newly introduced General Anti-Avoidance Rule (GAAR) affects the concept of tax avoidance in its member states.
Croneberg, Richard
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A Quantitative Analysis of Tax Competition v. Tax Coordination under Perfect Capital Mobility [PDF]
Theory predicts that strategically-determined tax rates induce negative externalities across countries in relative prices, the wealth distribution and tax revenue.
Enrique G. Mendoza, Linda L. Tesar
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International taxation of multinational enterprises (MNEs) [PDF]
, 2003 MNEs are likely to continue to grow because of factors such as globalisation and electronic commerce. Many countries are reforming their international tax systems in order to attract MNEs into their jurisdictions to do business within their borders and ...
Fernandez, Prafula, Pope, Jeffrey
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Tax compliance and behavioural response in South Africa: an alternative investigation [PDF]
, 2007 Taxpayer behaviour has in South Africa moved to the forefront of the investigation of revenue collection with regular tax awareness campaigns being launched by the South African Revenue Service (SARS).
Gcabo, R, Robinson, Zurika
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Study on China’s Anti-tax-avoidance of Indirect Equity Transfers in Non-resident Enterprises [PDF]
, 2012 股权转让增值收入成为境外投资者越来越重要的投资回报。非居民企业常出于避税考虑，通过预设特别股权架构进行间接股权转让，而我国税法却长期缺乏对非居民企业股权转让反避税具体规定。同时，国内外学者对此问题的理论研究尚不丰富。本文通过对此类避税安排的可行性与实例进行分析，坚定并明确反避税的应有立场、方法与规则，并借鉴国际立法与实践经验，提出完善建议，以期对未来我国非居民企业间接股权转让的反避税工作有所助益。 除引言和结语外，全文分为四章： 第一章阐述了间接股权转让的概念与实质，着重对利用“避税港”设立基地公司 ...
杨达
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Tax guide for incorporating a closely held business; Studies in federal taxation 1 [PDF]
, 1969 https://egrove.olemiss.edu/aicpa_guides/1237/thumbnail ...
Garian, Harry Z.
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Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007) [PDF]
, 2009 Globalization is eroding the efficiency of conventional taxes, such as VAT´s (value added taxes). Meanwhile, a new form of taxation, levied on bank transactions, was successfully used in Brazil (1993-2007).
Cintra, Marcos
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Taxation for the 21st Century: The Automated Payment Transaction (APT) Tax [PDF]
This paper examines the desirability and feasibility of replacing the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated ...
Edgar L. Feige
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Tax guide for incorporating a closely held business; Studies in federal taxation 1 [PDF]
, 1978 https://egrove.olemiss.edu/aicpa_guides/1238/thumbnail ...
Steinman, Ralph
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Tax competition and its implications for Southern Africa [PDF]
, 2002 Bibliography: leaves 304-346.The purpose of this study was to evaluate the implications of tax competition with specific reference to commodity and capital income taxation.
Robinson, Zurika Clausen
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