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pro vyhledávání: '"Petkova, Kunka"'
This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping. DTTs cannot be considered a bilateral issue, but must be viewed as a networ
Externí odkaz:
http://epub.wu.ac.at/7181/1/2019itax.pdf
A major goal of the EU Commission in the area of direct taxation is the introduction of a common consolidated corporate tax base (CCCTB) in Europe. While hardly discussed in the literature, such a system would limit national discretion over tax depre
Externí odkaz:
http://epub.wu.ac.at/6536/1/SSRN%2Did3249512.pdf
This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping. DTTs cannot be considered a bilateral issue, but must be viewed as a networ
Externí odkaz:
http://epub.wu.ac.at/6071/1/SSRN%2Did3126593.pdf
Autor:
Petkova, Kunka, Weichenrieder, Alfons
This paper analyzes the tax effects of the German real estate transfer tax (RETT). While the vast majority of single-family houses in Germany are owner-occupied, apartments are usually held by private and incorporated investors. For this reason, we c
Externí odkaz:
http://epub.wu.ac.at/5599/1/SSRN%2Did2988888.pdf
Autor:
Petkova, Kunka (AUTHOR), Greil, Stefan (AUTHOR)
Publikováno v:
Die Unternehmensbesteuerung (Ubg). Nov2024, Vol. 17 Issue 11, p605-620. 16p.
Autor:
Petkova, Kunka, Greil, Stefan
Kunka Petkova und Stefan Greil behandeln einen der zentralen Aspekte von Säule 1 des OECD-Zwei-Säulen-Projekts zur Lösung der steuerlichen Herausforderungen der Digitalisierung, nämlich die Vermeidung der Doppelbesteuerung. Die Autoren stellen ve
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::de32860f2cf543536becf33b13d64f25
https://hdl.handle.net/10419/260751
https://hdl.handle.net/10419/260751
Akademický článek
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Autor:
Petkova, Kunka
Out of all double tax treaties (DTTs) in force in 2012, around 41% are symmetric and 59% are asymmetric, i.e., they prescribe different dividend withholding tax rates (WTRs) depending on the foreign investor’s ownership fraction. The paper investig
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______777::4c834bfff313e5e425bb0f5ec960e292
http://elsevier.com
http://elsevier.com
Tax treaties are often seen as a means to mitigate fierce tax competition. Building on former literature, we challenge this view by arguing that taxes on passive income reduce effective average tax rates; and induce neighbouring countries to react by
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::ba43343f606121010b0adcbf8d75125f
http://elsevier.com
http://elsevier.com
Akademický článek
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