Results 41 to 50 of about 37,854 (165)

Fighting international tax avoidance [PDF]

open access: yes
There is broad agreement in theoretical work that taxes on capital income arebound to cease when markets become fully integrated. In particular, high-tax countries should be concerned about tax competition, and empirical evidence onthe working of tax ...
Alfons Weichenrieder
core  

The New International Tax Diplomacy [PDF]

open access: yes, 2016
International tax avoidance by multinational corporations is now frontpage news. At its core, the issue is simple: the tax regimes of different countries allow multinational corporations to book much of their income in low-tax or no-tax jurisdictions ...
Grinberg, Itai
core   +1 more source

Tax havens and cross-border licensing with transfer pricing regulation. [PDF]

open access: yesInt Tax Public Financ, 2022
Choi JP, Ishikawa J, Okoshi H.
europepmc   +1 more source

Tax avoidance, tax evasion, and tax flight: Do legal differences matter? [PDF]

open access: yes
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that ...
Boris Maciejovsky   +2 more
core  

The positive side of Lisbon Treaty [PDF]

open access: yes
The Lisbon Treaty or Reform Treaty represent in brief the current position of the European Union member states towards the idea of European economic integration.
Florin Bonciu
core  

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