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Principles of International Taxation
, 2023This title provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of ...
Lynne Oats
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Value Creation: A Dimming Lodestar for International Taxation?
Bulletin for International Taxation, 2020The author, in this article, considers the possibly declining significance of the taxation of value creation in relation to international taxation, primarily as reflected in the OECD/G20 Base Erosion and Profit Shifting Project.
R. Kysar
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Illusions of Justice in International Taxation
Philosophy & Public Affairs, 2020International tax law determines which states may tax what. Despite its significance, its normative foundations are poorly understood—cursorily treated by tax experts, and almost entirely neglected by philosophers.
Adam Kern
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Taxation and international oligopoly [PDF]
Economics Bulletin, 2001 The combined use of specific and ad valorem taxation as a policy response to the welfare losses caused by international oligopoly is explored. With Nash competition between countries, taxation is inferior to quantity control. In contrast, when countries cooperate production control and taxation lead to identical outcomes.
Gareth Myles
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, 2020
There is a key role for taxation in energy and public policy following the 2020 COVID-19 and resulting financial crisis. Taxation was already under the microscope at national, regional and international levels prior to 2020, and the potential for reform ...
R. Heffron, J. Sheehan
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There is a key role for taxation in energy and public policy following the 2020 COVID-19 and resulting financial crisis. Taxation was already under the microscope at national, regional and international levels prior to 2020, and the potential for reform ...
R. Heffron, J. Sheehan
semanticscholar +1 more source
International Taxation and Production Outsourcing
Production and operations management, 2019This paper studies the effects of international taxation on multinational firms’ production outsourcing strategies, which has attracted recent attention from both practitioners and legislators.
Guoming Lai, Yixuan Liu, Wenqiang Xiao
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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
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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
International Taxation in the Digital Economy: Challenge Accepted?
World Tax Journal, 2017The digitalization of the economy is considered as a key driver of innovation, economic growth and societal change, and is a major challenge for the international tax system. The OECD has addressed this challenge in its extensive Action 1 Final Report as
Marcel Olbert, C. Spengel
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The effect of US tax reform on the taxation of US firms' domestic and foreign earnings †
Contemporary Accounting Research, 2023We quantify the net effect of recent U.S. tax reform on the tax rates of public U.S. corporations and find they decreased by 5.7 to 11.4 percentage points on average following tax reform.
Scott D. Dyreng +3 more
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International Taxation of Trust Income
, 2019In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject.
M. Brabazon
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