Zobrazeno 1 - 10
of 61
pro vyhledávání: '"Tax sparing"'
Autor:
Eduardo Schoueri, Luís1, Lian Haddad, Gustavo2
Publikováno v:
Florida Tax Review. Summer2019, Vol. 22 Issue 3, p885-911. 27p.
Autor:
Azémar, Céline1 celine.azemar@glasgow.ac.uk, Dharmapala, Dhammika1 dharmap@uchicago.edu
Publikováno v:
Journal of Public Economics. Jan2019, Vol. 169, p89-108. 20p.
Autor:
Na Li
This book reviews the rationale for the tax sparing mechanism and analyses its effects within a framework of foreign direct investment (FDI) from China into EU Member States. The author argues that the tax sparing mechanism should not be regarded as
Autor:
Popović, Dejan, Ilić-Popov, Gordana
Publikováno v:
Анали Правног факултета у Београду / Annals of Faculty of Law in Belgrade. 70(3):647-696
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1069419
Publikováno v:
International Tax Journal. Fall2001, Vol. 27 Issue 4, p64. 3p.
Autor:
Popović Dejan, Ilić-Popov Gordana
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 70, Iss 3, Pp 627-676 (2022)
Tax sparing clause emerged in double taxation treaties 63 years ago. Despite criticisms, it can presently be found in about 15% of all treaties, with Serbia having this clause in 46% of its double taxation agreements. It is the authors' view that thi
Externí odkaz:
https://doaj.org/article/09f2b33c29424b13874e84c567733646
Akademický článek
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Autor:
Na Li1 na.li@wu.ac.at
Publikováno v:
Intertax, International Tax Review. Aug/Sep2017, Vol. 45 Issue 8/9, p546-555. 10p.
Autor:
Edgar, Tim1
Publikováno v:
Canadian Tax Journal / Revue Fiscale Canadienne. 2009, Vol. 57 Issue 2, p411-412. 2p.
Autor:
Aitor Navarro
Publikováno v:
Nordic Tax Journal, Vol 2021, Iss 1, Pp 6-19 (2021)
The OECD Programme of Work on the tax challenges arising from the digitalization of the economy comprises a so-called GloBE (Global Base Erosion) or Pillar Two proposal, consisting of a series of measures aimed at establishing a floor to tax competit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::72439f30b57d80e808df62c011e40146
https://doaj.org/article/d1aab7141e054a70ab69c54385482142
https://doaj.org/article/d1aab7141e054a70ab69c54385482142