Výsledky vyhledávání

(Series Information) European Papers - A Journal on Law and Integration, 2021 6(1), 779-784 | Editorial | (Abstract) Day after day, the project to reform the current worldwide accepted system of corporate taxation is taking shape, commonly referred t

Externí odkaz: https://doaj.org/article/1ddfcf7eb5bf45908069dac3254f87e9

Zobrazit plný text záznamu

Akademický článek

The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project

Autor: Lijun Zhao, Angelina Karaivanova, Pengfei Zhang

Publikováno v: World, Vol 2, Iss 2, Pp 267-294 (2021)

The current rules on international tax do not function properly due to the gaps which allow for tax manipulation. Whereas most tax agreements largely contribute to the prevention of double taxation, they do not effectively approach double non-taxatio

Externí odkaz: https://doaj.org/article/9255818d45134a1785b2d0f520e37d79

Zobrazit plný text záznamu

Akademický článek

Converging the Global Standard of General Anti-Abuse Rule: Is There Room for an Application of the GAAR (ATAD) and PPT (MLI) in a Similar Fashion?

Autor: Kuźniacki, Błażej

Publikováno v: Analizy i Studia CASP / Analysis and Studies CAST. 9(1):33-46

Externí odkaz: https://www.ceeol.com/search/article-detail?id=972945

Zobrazit plný text záznamu

Akademický článek

Corporate tax - a new paradigm is needed! -II. A new global value-added tax is needed instead of a corporate tax

Autor: László Török

Publikováno v: Competitio, Vol 20, Iss 1-2 (2021)

Abstract: The corporate tax system is easy to manipulate in modern economies, with high explicit and implicit costs of maintaining it. Attempts to reform it have been unsuccessful, with aggressive tax planning and tax evasion gaining ground at the in

Externí odkaz: https://doaj.org/article/6401dfd4c9a54969a2f7a3b34f5aa75c

Zobrazit plný text záznamu

Vyhledávací nástroje:

Upřesnit hledání