Results 281 to 290 of about 448,135 (320)

International taxation

2023
Published online: 19 September 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 ...
AIT ABDELLOUHAB, Faycal   +1 more
openaire   +2 more sources

Headquarter relocations and international taxation [PDF]

open access: possible, 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.
openaire   +2 more sources

INTERNATIONAL DOUBLE TAXATION: DSOUBLE TAXATION AGREEMENTS (DTA)

SCIENTIFIC WORK, 2021
As a result, present taxation, avoidance of double taxation and Double Taxation Agreements (DTA) are important elements of international trade relations. All states are interested in harmonizing tax systems to expand trade and other ties with each other.
openaire   +1 more source

Redistribtion Through Taxation: An International Comparison [PDF]

open access: possibleSSRN 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.
openaire   +3 more sources

Home - About - Disclaimer - Privacy