Results 211 to 220 of about 13,748 (261)

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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Substance in International Taxation

International Transfer Pricing Journal, 2014
The purpose of this comparative survey is to provide country reports on the concept of substance in international taxation. Although the substance requirement has since long been an important part of the functioning of different taxation rules, the focus on this concept has recently increased.
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International Comity in Taxation

Journal of Political Economy, 1923
The problem of international double taxation is one of the most serious questions that engages the attention of economists and financial experts at the present time. This problem has assumed great importance recently, especially since the war, due in the first instance to the fact that in every country taxation has been vastly increased, and in the ...
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Is neoliberalism still spreading? The impact of international cooperation on capital taxation

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

2020
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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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International taxation and productivity effects of M&As

Journal of International Economics, 2021
Johannes Voget, Maximilian Todtenhaupt
exaly  

International Taxation

2022
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