Results 1 to 10 of about 13,748 (261)
The Emerging International Taxation Problems [PDF]
International Journal of Financial Studies, 2018 The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was
Yang, James G. S., Metallo, Victor N. A.
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, 2002 The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical and empirical observations.
Roger Gordon, James Hines
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Patriotism, Taxation and International Mobility [PDF]
SSRN Electronic Journal, 2009 For patriotic citizens, living in their native country is intrinsically preferable compared to living in the diaspora. In this paper, we analyze the implications of such a patriotic lock-in in a world with international migration and redistributive taxation.
Qari, Salmai +2 more
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International taxation and environmental protection [PDF]
SSRN Electronic Journal, 2020 Building upon the existing literature, this Chapter shows that international tax law might have either positive or negative effects on the protection of the environment. First, this Chapter discusses the positive effects that international tax law could have on environmental protection if global environmental taxes were to be adopted.
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Taxation and leverage in international banking
International Tax and Public Finance, 2012 This paper explores how corporate taxes affect the capital structure of multinational banks. Guided by a theory of optimal capital structure, it tests whether (i) corporate tax rates induce subsidiary banks to raise leverage in light of traditional debt bias; and (ii) cross-country corporate tax differences affect a subsidiary’s leverage through ...
Grace Weishi Gu +2 more
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Scholarly research on taxation is increasingly preoccupied with its global implications. This volume collects the most important and influential recent research on international aspects of taxation. The book offers empirical estimates of the effects of taxation on foreign direct investment, international borrowing, and other forms of tax avoidance.
Mr. Narayanaswamy T C, Mr. Gowtham M. P
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Some of the next articles are maybe not open access.
Information Sharing and International Taxation: A Primer
International Tax and Public Finance, 2006The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a—probably ‘the’—central issue on the international tax policy agenda. Yet this refocusing of the debate on international taxation—away from parametric tax coordination and towards strengthening information exchange—has gone largely ...
Michael Keen +2 more
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2023
The OECD has been involved in international tax governance since the mid-20th century, in the wake of the pioneering work of the League of Nations on international double taxation. Initially focused on developing a network of bilateral tax treaties via the OECD Model Tax Convention, the OECD has over the years upgraded its ambition and policy ...
AIT ABDELLOUHAB, Faycal +1 more
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The OECD has been involved in international tax governance since the mid-20th century, in the wake of the pioneering work of the League of Nations on international double taxation. Initially focused on developing a network of bilateral tax treaties via the OECD Model Tax Convention, the OECD has over the years upgraded its ambition and policy ...
AIT ABDELLOUHAB, Faycal +1 more
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Headquarter relocations and international taxation [PDF]
, 2008 This paper examines the extent of international headquarter relocations worldwide. About 6 percent of all multinationals relocated their headquarter to another country in the 1997-2007 period. The paper presents empirical evidence on the role of tax in these relocation decisions.
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Redistribtion Through Taxation: An International Comparison [PDF]
SSRN Electronic Journal, 1999 Income tax progressivity is studied using Generalized Entropy measures of inequality. Luxembourg Income Study data sets for ten countries are used for international comparative purposes and analysis. Progressivity indices are generated using the Generalized Entropy family as well as Atkinson measures.
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