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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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Taxation of International Investment and Accounting Valuation

SSRN Electronic Journal, 2006
This paper develops a model of a firm's foreign investment decisions and characterizes its optimal investment and repatriation strategies. It then derives the theoretical relation between firm value and the book value of the deferred tax liability associated with such investments or, if no liability is recognized for financial reporting purposes, the ...
De Waegenaere, A.M.B., Sansing, R.
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AN ASSESSMENT on the PRINCIPLES of INTERNATIONAL TAXATION and the OBJECTIVES of INTERNATIONAL TAXATION

2014
Küreselleşme süreciyle ülkeler arasında artan ticaret ve üretim faktörlerinin hareketliliği, ulusal vergi sistemlerinde değişikliklere neden olmuştur. Bu süreçle birlikte ulusal vergi sistemlerinde uluslararası nitelik taşıyan ilkeler öne çıkmıştır.
DAĞLIOĞLU, İclal, ÇİÇEK, Hüseyin Güçlü   +1 more
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International Taxation of Risk

SSRN Electronic Journal, 2014
The allocation of risk and of the income from risky investment and activities belongs to the central topics of international tax policy today. This fact is highlighted by the current BEPS initiative of G20 and OECD which casts doubt on the recognition of contractual risk allocation within multinational groups and its impact on profit allocation between
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Survey on International Taxation

SSRN Electronic Journal, 2015
Globalization and the increasing trend in reduction of trade barriers have propelled businesses to capture growing levels of activity across borders. The range of such activities has been equally dispersed between the pursuit of new markets for products and services, and in the quest for more economical means of production and other value-added ...
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International Taxation and Production Outsourcing

Production and Operations Management, 2021
Guoming Lai, Wenqiang Xiao
exaly  

Is neoliberalism still spreading? The impact of international cooperation on capital taxation

Review of International Political Economy, 2021
Lukas Hakelberg, Thomas Rixen
exaly  

International Taxation and the Global Structure of Capitalism: The Influence of the OECD in the Design of the International Tax System

Review of Radical Political Economics, 2022
Andres Blanco
exaly  

International and Domestic Double Taxation

Financijska praksa, 1998
U radu je izvršena sistematizacija različitih vrsta dvostrukog oporezivanja, pri čemu su kao kriteriji sistematizacije korišteni 1. općenitiji kriterij područja (u smislu područja jedne ili više država) na kojem je nastao fenomen dvostrukog oporezivanja, i 2., u okviru prethodnog kriterija, hijerarhijski položaj tijela porezne vlasti čijim djelovanjem ...
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