Results 321 to 330 of about 4,069,198 (357)

International Law of Taxation

2021
Abstract International law of taxation is a very dynamic discipline, and a book such as this is just a snapshot of the current international tax regime. The goal of this book is to provide the reader with insights on how the international tax regime is embedded in a broader context in the international law regime. The focus of this book,
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Taxation of International Partnerships

2023
Abstract This chapter studies the taxation of international partnerships. There are at least three reasons why partnerships are preferred to other legal forms of business (e.g. corporations) in some countries or situations: (1) partnership law is in many countries more flexible than corporation law; (2) partnership law offers in many ...
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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.
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International and Domestic Double Taxation

Financijska praksa, 1998
U radu je izvršena sistematizacija različitih vrsta dvostrukog oporezivanja, pri čemu su kao kriteriji sistematizacije korišteni 1. općenitiji kriterij područja (u smislu područja jedne ili više država) na kojem je nastao fenomen dvostrukog oporezivanja, i 2., u okviru prethodnog kriterija, hijerarhijski položaj tijela porezne vlasti čijim djelovanjem ...
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International Spillovers of Taxation [PDF]

, 1989
This paper deals with the international effects of taxation. Tax policies have profound effects on the temporal composition and on the intertemporal evolution of the macro economy. The analysis highlights key issues pertinent for the understanding of international effects of domestic tax policies and of international tax harmonization.
Jacob A. Frenkel, Assaf Razin, Steve Symansky   +2 more
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Taxation: International

2023
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The redistributive impact of hypocrisy in international taxation

, 2018
Lukas Hakelberg, Max Schaub
semanticscholar   +1 more source

International Taxation in an Era of Digital Disruption: Analyzing the Current Debate

, 2018
Itai Grinberg
semanticscholar   +1 more source

International Taxation

1981
Douglas Wood, James Byrne
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The Core of International Taxation: Double Taxation

Journal of Global Economy, Business and Finance, 2022
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