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Tax Competition and Double Tax Treaties with Mergers and Acquisitions [PDF]
, 2013 In a two-period tax competition model with provision of local public goods, we analyze efficiency properties of double taxation reliefs incorporating either the exemption method, the tax credit system or the full taxation after deduction system.
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Timing Issues under Double Tax Treaties: The Dutch Approach
Intertax, 2016This article explores in more detail some of the timing issues that may arise when a new tax treaty becomes applicable or when there is a relevant change in the factual situation of the taxpayer, both resulting in a shift in the allocation rights of the tax treaty states involved.
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Employee stock options under national tax regulations and double tax treaties
2022The author deals with the qualification of stock options under civil and tax law in cases where the stock options have been granted to employees free of charge. The work covers national gift tax law, income tax law and treaty law and discusses practical questions.
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Finding Evidence for Country Specific Double Tax Treaties
SSRN Electronic Journal, 2022Markus Diller +3 more
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The Effect of Double Tax Treaties on Foreign Relations
EPIS MagazineDouble Tax Treaties influence the participating states’ tax revenue. In the past, they have been accompanying the rise and fall of diplomatic contact. The article highlights the role of such treaties as a bargaining chip, even in times in which the international tax regime moves away from influential countries to influential international institutions.
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Double tax treaties and tax-motivated income shifting
SSRN Electronic JournalMalte Max, Jacco L. Wielhouwer
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