Науковий вісник Ужгородського національного університету. Серія ПравоThe article is dedicated to comparative and legal analysis of the provisions on mutual agreement procedure in Art. 25 of the Convention between the Government of Ukraine and the Government of Azerbaijan Republic on Avoidance of Double taxation and ...
Parviz Arif Hasanov
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The International Crisis of Income Taxation: Combating Tax Havens, Capital Flight and Corruption. [PDF]
, 2007 For over a century, the income tax has been the mainstay of the modern fiscal state, and has underpinned a massive growth in collective spending, especially after it became a mass tax in developed capitalist countries, although in poorer countries tax ...
Picciotto, Salomone
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Domestic tax law v double tax treaties in the context of controlled foreign companies [PDF]
, 2014 The South African fiscal legislators have found it necessary to introduce anti-avoidance legislation which governs controlled foreign companies in order to counteract schemes devised by taxpayers where companies are established outside South Africa for ...
Froom, Natalie Marie
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Tax avoidance revisited: exploring the boundaries of anti-avoidance rules in the EU BEPS context [PDF]
, 2016 Analysis of Belgian anti-avoidance rules in tax ...
Peeters, Bart
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The Political Economy of Bilateralism and Multilateralism: Institutional Choice in Trade and Taxation [PDF]
Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes’ similar economic rationales this difference between bilateralism in
Rixen, Thomas, Rohlfing, Ingo
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The hybrid financial instruments : the effects of the OECD BEPS Action 2 report and the ATAD [PDF]
, 2019 This contribution critically assesses the complex hybrid mismatch rule concerning financial instruments as developed under the OECD BEPS action 2-proposal and subsequently implemented in the Anti-Tax Avoidance Directive (ATAD).
Peeters, Bart, Vanneste, Lars
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The political economy of bilateralism and multilateralism: Institutional choice in international trade and taxation [PDF]
Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties.
Rixen, Thomas, Rohlfing, Ingo
core
The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation [PDF]
, 2016 This article uses patent boxes, which reduce taxes on income from patents and other IP assets, to illustrate the fact that the jurisprudence of the European Court of Justice has a longer reach than has previously been recognized. This article argues that,
Faulhaber, Lilian V.
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The Gordian Knot: How the United States, the European Union, and Organization for Economic Cooperation and Development took action against corporate tax avoidance [PDF]
, 2017 In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.
Twomey, Katlyn
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Financing child rights in Malawi. [PDF]
BMC Public Health, 2023 Etter-Phoya R +9 more
europepmc +1 more source