Results 311 to 320 of about 4,069,198 (357)

Optimizing Digital Service Taxation Compliance: A Model for Multinational Financial Reporting Standards

International Journal of Multidisciplinary Research and Growth Evaluation, 2022
The rapid expansion of digital services has created significant challenges in the realm of taxation, particularly for multinational corporations operating in diverse jurisdictions.
Kolade Olusola Ogunsola, Emmanuel Damilare Balogun, Adebanji Samuel Ogunmokun   +2 more
semanticscholar   +1 more source

Adapting Current International Taxation to New Business Models: Two Proposals for the European Union

Bulletin for International Taxation, 2017
In this article, Yariv Brauner and Pasquale Pistone outline two solutions for the European Union to deal with the current problems facing international taxation: the virtual permanent establishment solution and the withholding tax solution.
Y. Brauner, P. Pistone
semanticscholar   +1 more source

The 21st Century Multilateralism in International Taxation: The Emperor’s New Clothes?

World Tax Journal, 2016
This contribution attempts to shed light on the concept of multilateralism in international taxation. Rather than a shift from bilateralism to multilateralism, the author will argue that unilateralism, bilateralism and multilateralism continuously ...
R. Garcia Anton
semanticscholar   +1 more source

International Taxation and Economic Substance

Bulletin for International Taxation, 2016
This article argues that the “independent entity principle” is a basic flaw in the current system for taxing multinational enterprises (MNEs), creating problems especially for developing countries, which the OECD/G20 Base Erosion and Profit Shifting ...
S. Picciotto
semanticscholar   +1 more source

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.
openaire   +3 more sources

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.
openaire   +2 more sources

Automatic Information Exchange versus the Withholding Tax Regime Globalization and Increasing Sovereignty Conflicts in International Taxation

World Tax Journal, 2013
Traditionally, international tax law has predominantly concerned itself with the avoidance of double taxation. However, the increasing influence of globalization and digitalization on domestic tax systems has made improved international cooperation ...
L. Cavelti
semanticscholar   +1 more source

AN ASSESSMENT on the PRINCIPLES of INTERNATIONAL TAXATION and the OBJECTIVES of INTERNATIONAL TAXATION

2014
Küreselleşme süreciyle ülkeler arasında artan ticaret ve üretim faktörlerinin hareketliliği, ulusal vergi sistemlerinde değişikliklere neden olmuştur. Bu süreçle birlikte ulusal vergi sistemlerinde uluslararası nitelik taşıyan ilkeler öne çıkmıştır.
DAĞLIOĞLU, İclal, ÇİÇEK, Hüseyin Güçlü   +1 more
openaire   +1 more source

Moves and countermoves in the digitization challenges to international taxation

, 2021
R. Kudrle
semanticscholar   +1 more source

Survey on International Taxation

SSRN Electronic Journal, 2015
Globalization and the increasing trend in reduction of trade barriers have propelled businesses to capture growing levels of activity across borders. The range of such activities has been equally dispersed between the pursuit of new markets for products and services, and in the quest for more economical means of production and other value-added ...
openaire   +1 more source