Zobrazeno 1 - 10
of 27
pro vyhledávání: '"Savings Directive"'
Autor:
Popović, Dejan, Ilić-Popov, Gordana
Publikováno v:
Анали Правног факултета у Београду / Annals of Faculty of Law in Belgrade. 60(1):35-55
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=600878
Autor:
Brodzka, Alicja
Publikováno v:
Nauki o Finansach / Financial Sciences. (1 (06)):101-11
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=104086
Autor:
Tuinsma, Tijmen
Tax havens are of signicant importance in the current global economy. The wealth hidden in these havens is estimated to add up to $6000 billion and this issue is linked with wealth inequality and money laundering. Identication of tax havens differs b
Externí odkaz:
http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388823
Autor:
Žnidaršič, Katarina
Publikováno v:
Maribor
Magistrska naloga analizira razvoj mednarodnega sodelovanja davčnih organov pri izmenjavi informacij. Tradicionalno so bile določbe o izmenjavi informacij zgolj postranske v pogodbah o izogibanju dvojnem obdavčevanju. Izmenjava informacij je bila
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1857::d13c325b6a51208caf675af9f6b75c1b
https://dk.um.si/IzpisGradiva.php?id=58116
https://dk.um.si/IzpisGradiva.php?id=58116
We assess the European Union’s (EU) most significant international tax policy. The 2005 Tax and Savings Directive obliges cooperating jurisdictions to withhold tax or report on interest income earned by entities whose beneficial owner is an EU resi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9197fa5643d494e41aa1697145505c37
http://edoc.hu-berlin.de/18452/23062
http://edoc.hu-berlin.de/18452/23062
Autor:
Tina Klautke, Alfons J. Weichenrieder
Publikováno v:
Fiscal Studies. 31:151-170
The EU Savings Directive has been celebrated as a major political breakthrough in coordinating taxation in Europe. Against this background, the present paper evaluates the real-world effects of this directive. The directive has left a loophole by pro
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4d13b9148c574f4029246c70ae749900
https://doi.org/10.1111/j.1475-5890.2010.00110.x
https://doi.org/10.1111/j.1475-5890.2010.00110.x
Autor:
Badinger, Harald, Egger, Peter
This paper presents a generalized moments (GM) approach to estimating an R-th order spatial regressive process in a panel data error component model. We derive moment conditions to estimate the parameters of the higher order spatial regressive proces
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::f69e81c8759688ee9591f8c082d7ab77
https://hdl.handle.net/10419/26346
https://hdl.handle.net/10419/26346
The Savings Directive has been celebrated as a major political break-through in coordinating taxation in Europe. Against this background, the present paper evaluates the real-world effects of this directive. The directive has left a loophole by provi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::57088a0f2c539da2eddda1b005f26907
https://hdl.handle.net/10419/26345
https://hdl.handle.net/10419/26345