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Substance in International Taxation
International Transfer Pricing Journal, 2014The 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 taxation and productivity effects of M&As
Journal of International Economics, 2021Maximilian Todtenhaupt, Johannes Voget
exaly
The Core of International Taxation: Double Taxation
Journal of Global Economy, Business and Finance, 2022openaire +1 more source
Pareto-Efficient International Taxation
American Economic Review, 2004Michael Keen, Keen Michael
exaly

