Zobrazeno 1 - 6
of 6
pro vyhledávání: '"Sara Nenadic"'
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2654211e2e4d4279df0fc63ccc5befd6
https://doi.org/10.2139/ssrn.3245145
https://doi.org/10.2139/ssrn.3245145
Autor:
Anna Binder, Viktoria Wöhrer
Detailed research on the UN Model Convention´s unique features The UN Model Convention has a significant influence on international tax treaty practice and is especially used by emerging and developing countries as a starting point for treaty negoti
Autor:
Daniel Blum, Markus Seiler
Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore c
Autor:
Georg Kofler et al
As the struggle to combat tax abuse and tax avoidance gains momentum, ways of making a tax jurisdiction ‘manipulation-proof'continue to proliferate, from new or revised provisions in model tax treaties to a dramatic increase in the number and varie
Autor:
Richard Krever
The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & François Vaillancourt Although arm's length methodology continues to prevail in international taxation policy, it has long bee
Autor:
Richard S Collier
Banks seem all too often involved in cases of misconduct, particularly involving the exploitation of tax systems. Banking on Failure explains why and how banks'game the system', accounting for these misconduct cases and analysing the wider implicatio