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Elimination and Prevention of International Double Taxation

, 2010
Johann Hattingh
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Swiss international taxation

, 2006
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International Double Taxation and Preventive Arrangements

Gökhan TERZİ
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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, RADAELLI, Claudio M.   +1 more
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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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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.
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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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Information Sharing and International Taxation: A Primer

International Tax and Public Finance, 2006
The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a—probably ‘the’—central issue on the international tax policy agenda. Yet this refocusing of the debate on international taxation—away from parametric tax coordination and towards strengthening information exchange—has gone largely ...
Keen, M., Ligthart, J.E.
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