Zobrazeno 1 - 10
of 31 406
pro vyhledávání: '"Tax competition"'
Autor:
Chen, Xuyang
This paper investigates how the OECD's global minimum tax (GMT) affects multinational enterprises (MNEs) behavior and countries' corporate taxes. We consider both profit shifting and capital investment responses of the MNE in a formal model of tax co
Externí odkaz:
http://arxiv.org/abs/2409.05397
Autor:
Li, Kunming1 (AUTHOR), Wen, Jianhua2 (AUTHOR), Jiang, Tingjun1 (AUTHOR), Fan, Xiamin3 (AUTHOR) fanxiamin56@163.com, Huang, Linxing1 (AUTHOR)
Publikováno v:
Environment, Development & Sustainability. Jul2024, Vol. 26 Issue 7, p18535-18557. 23p.
Autor:
Haufler, Andreas, Kato, Hayato
The Global Minimum Tax (GMT) is applied only to firms above a certain size threshold. We set up a simple model of tax competition and profit shifting by heterogeneous multinational firms to evaluate the effects of this partial coverage of the GMT. A
Externí odkaz:
http://arxiv.org/abs/2404.14302
Autor:
Pie Habimana
This book discusses harmful tax competition in the East African Community (EAC) with reference to EU and OECD approaches. With a focus on Rwanda, the book examines whether Rwanda's tax competition practices are within the parameters of internationall
Autor:
Gabriella Perotto
Publikováno v:
European Papers, Vol 2024 9, Iss 1, Pp 443-460 (2024)
(Series Information) European Papers - A Journal on Law and Integration, 2024 9(1), 443-460 | Article | (Table of Contents) I. Introduction. – II. The EU control of harmful tax measures: the Code of Conduct for Business Taxation and other forms of
Externí odkaz:
https://doaj.org/article/c2b4730de73c498887b35dfcdfa35de0