Journal of Economic and Financial Sciences, 2017 Most tax treaties (including South ...
Lee-Ann Steenkamp
doaj +1 more source
Analisis Penerapan Arm's Length Principle Atas Transfer Pricing melalui Proses Comparability Analysis (Studi Kasus PT XYZ Tahun 2012) [PDF]
, 2015 The growth of the company into a multinational company that automatically transactions carried out more and more and complex, the company will look for a way to efficiency in spending. One of the ways used to efficiency is to make transfer pricing.
Adiat, S. (Subkhan)
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Users, Data, Networks A Proposal for Taxing the Digital Economy in the European Single Market. Bertelsmann Stiftung Policy Paper 12 March 2019 [PDF]
, 2019 Fair taxation of digital businesses will be a key issue in the forthcoming European election campaign. The debate will most likely revolve around the introduction of a new “digital tax” on companies’ turnover, as proposed by the European Commission, for ...
Dittrich, Paul-Jasper +1 more
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Preferential tax regimes with asymmetric countries [PDF]
, 2006 Current policy initiatives taken by the EU and the OECD aim at abolishing preferential corporate tax regimes. This note extends Keen's (2001) analysis of symmetric capital tax competition under preferential (or discriminatory) and non-discriminatory tax ...
Bucovetsky, Sam, Haufler, Andreas
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The Organization for Economic Cooperation and Development’s Role in International Law [PDF]
, 2012 The Organization for Economic Cooperation and Development (OECD) has played, and continues to play, an important and largely unrecognized role as a lawmaking body.
Salzman, James
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Tax discrimination in EU Law and the OECD model tax convention
, 2021 The use of taxes by states as a tool to protect their nationals and domestic products constitutes a problem, tax discrimination, to be avoided in the international arena. Tax discrimination creates a heavy tax burden on foreign goods, services and persons as an obstacle to international trade. Increased mobility as a result of globalization caused high
openaire +1 more source
Налоговая политика в современном мире: особенности и перспективы, реализация в России [PDF]
, 2017 В статье характеризуются особенности реализации налоговой политики в системе мирохозяйственных связей (включая Россию) в условиях повышенной экономической турбулентности, непредсказуемости и быстрых перемен.
Pogorletskiy, A. I. +1 more
core +1 more source
Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]
, 2019 This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra +4 more
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International Taxation in an Era of Digital Disruption: Analyzing the Current Debate [PDF]
, 2018 The “taxation of the digital economy” is currently at the top of the global international tax policymaking agenda. A core claim some European governments are advancing is that user data or user participation in the digital economy justifies a gross tax ...
Grinberg, Itai
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Counterclaims in investor-state arbitration [PDF]
, 2011 This paper provides a comprehensive analysis of the legal regime governing counterclaims in investor-State disputes. It challenges the frequent presumption that the right to assert counterclaims is hindered by the fact that investment treaties impose no ...
Kryvoi, Yaraslau
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