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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.
openaire   +1 more source

International taxation and productivity effects of M&As

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

The Core of International Taxation: Double Taxation

Journal of Global Economy, Business and Finance, 2022
openaire   +1 more source

International Taxation

1981
Douglas Wood, James Byrne
openaire   +1 more source

Pareto-Efficient International Taxation

American Economic Review, 2004
Michael Keen, Keen Michael
exaly  

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