Works matching DE "TAX evasion prevention"
Results: 118
The Political Economy of Indirect Control*.
- Published in:
- Quarterly Journal of Economics, 2012, v. 127, n. 2, p. 947, doi. 10.1093/qje/qjs012
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- Article
Verlustmonetarisierung durch Verschmelzung einer „Gewinngesellschaft" auf eine „Verlustgesellschaft" im Geltungsbereich von § 42 AO i.d.F. des JStG 2008 — Besprechung des BFH-Urteils v. 17.11.2020 – I R 2/18, FR 2021, 695.
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- FinanzRundschau, 2021, v. 103, n. 20, p. 963, doi. 10.9785/fr-2021-1032003
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- Article
Neujustierung der Grenzen des deutschen Besteuerungsrechts durch das ATAD-UmsG und das KöMoG.
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- FinanzRundschau, 2021, v. 103, n. 16, p. 765, doi. 10.9785/fr-2021-1031602
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- Article
Evaluierung von Normen – Möglichkeiten und Grenzen.
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- FinanzRundschau, 2021, v. 103, n. 7, p. 293, doi. 10.9785/fr-2021-1030702
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- Article
ATAD-Umsetzungsgesetz: Warten auf Godot.
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- FinanzRundschau, 2020, v. 102, n. 8, p. 370, doi. 10.9785/fr-2020-1020807
- Publication type:
- Article
Die Behandlung immaterieller Werte nach dem aktuellen Referentenentwurf zum ATADUmsG.
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- FinanzRundschau, 2020, v. 102, n. 7, p. 297, doi. 10.9785/fr-2020-1020704
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- Publication type:
- Article
Sieht ATAD den richtigen Abwehrmechanismus bei hybriden Rechtsträgern vor?
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- FinanzRundschau, 2020, v. 102, n. 7, p. 303, doi. 10.9785/fr-2020-1020705
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- Publication type:
- Article
Der Referentenentwurf des ATAD-Umsetzungsgesetzes - Gewinnausschüttungen, Veräußerungen und Umwandlungen.
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- FinanzRundschau, 2020, v. 102, n. 4, p. 164, doi. 10.9785/fr-2020-1020404
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- Article
Der gesetzgeberische Totalausfall bei der ATAD-Umsetzung vor dem Hintergrund aktueller Einflüsse auf die künftige Hinzurechnungsbesteuerung.
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- FinanzRundschau, 2020, v. 102, n. 3, p. 105, doi. 10.9785/fr-2020-1020302
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- Article
Von Vaduz über Panama ins „Paradise".
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- FinanzRundschau, 2018, v. 100, n. 23, p. 1091
- Publication type:
- Article
Latvia and Money Laundering.
- Published in:
- Central European Journal of International & Security Studies, 2014, v. 8, n. 4, p. 78
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- Article
Consumers as Tax Auditors.
- Published in:
- American Economic Review, 2019, v. 109, n. 9, p. 3031, doi. 10.1257/aer.20160658
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- Publication type:
- Article
Taxman's Dilemma: Coercion or Persuasion? Evidence from a Randomized Field Experiment in Ethiopia.
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- American Economic Review, 2017, v. 107, n. 5, p. 420, doi. 10.1257/aer.p20171141
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- Publication type:
- Article
SECTION 2036 OF THE INTERNAL REVENUE CODE: A PRACTITIONER'S GUIDE.
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- Real Property, Trust & Estate Law Journal, 2016, v. 51, n. 1, p. 75
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- Article
The nexus between corruption and capital account restrictions.
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- Public Choice, 2009, v. 140, n. 1/2, p. 245, doi. 10.1007/s11127-009-9423-1
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- Article
WHY ARE THERE TAX HAVENS?
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- William & Mary Law Review, 2010, v. 52, n. 3, p. 923
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- Article
Reputations and the fight against tax evasion: EU pressure and Asian financial centres.
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- International Affairs, 2019, v. 95, n. 2, p. 365, doi. 10.1093/ia/iiz017
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- Article
Evasion effects of changing the tax mix.
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- Economic Record, 1993, v. 69, n. 205, p. 131, doi. 10.1111/j.1475-4932.1993.tb01809.x
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- Publication type:
- Article
On How to Keep Tax Payers Honest (or almost so).
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- Economic Record, 1979, v. 55, n. 150, p. 267, doi. 10.1111/j.1475-4932.1979.tb02229.x
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- Publication type:
- Article
GAARs and the Nexus between Statutory Interpretation and Legislative Drafting: Lessons for the U.S. from Canada.
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- Accounting, Economics & Law, 2017, v. 7, n. 1, p. 39, doi. 10.1515/ael-2015-0019
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- Publication type:
- Article
COUNTRY - BY - COUNTRY REPORTING: A NEW DIMENSION IN TAXPAYER COMPLIANCE OBLIGATIONS IN AUSTRALIA.
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- Journal of Australian Taxation, 2019, v. 21, n. 1, p. 1
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- Publication type:
- Article
THE EFFECTIVENESS OF PART IVA OF THE INCOME TAX ASSESSMENT ACT 1936 (CTH): TIME FOR A 'NOT MERELY INCIDENTAL' PURPOSE TEST?
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- Journal of Australian Taxation, 2018, v. 20, n. 1, p. 1
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- Publication type:
- Article
Chapter 8: Data issues in assessing economic and tax system performance.
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- Journal of Australian Taxation, 2017, v. 19, n. 3, p. 134
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- Article
Corporate Liability and the Criminalisation of Failure.
- Published in:
- Law & Financial Markets Review, 2018, v. 12, n. 2, p. 57, doi. 10.1080/17521440.2018.1446694
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- Publication type:
- Article
Taking a Byte out of International Tax Evasion: Combating Base Erosion and Profit Shifting.
- Published in:
- 2015
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- Publication type:
- Opinion
Is the United States Still a Tax Haven? The Government Acts on Tax Compliance and Money Laundering Risks.
- Published in:
- Journal of Tax Practice & Procedure, 2016, v. 18, n. 3, p. 25
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- Publication type:
- Article
Penalties.
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- Journal of Tax Practice & Procedure, 2016, v. 18, n. 3, p. 15
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- Article
Collection.
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- Journal of Tax Practice & Procedure, 2015, v. 17, n. 3, p. 11
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- Article
The Expanded Streamlined Offshore Filing Compliance Procedures.
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- Journal of Tax Practice & Procedure, 2014, v. 16, n. 5, p. 9
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- Article
Substance over Form: The IRS Fraud Technical Advisor, Civil or Criminal Agent?
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- Journal of Tax Practice & Procedure, 2012, v. 14, n. 6, p. 45
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- Publication type:
- Article
Curtailing aggressive tax planning: the case for introducing mandatory disclosure rules in Australia (part 2) -- cues from the United Kingdom and South Africa.
- Published in:
- eJournal of Tax Research, 2020, v. 17, n. 2, p. 233
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- Publication type:
- Article
Promoter Penalties.
- Published in:
- eJournal of Tax Research, 2006, v. 4, n. 2, p. 117
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- Publication type:
- Article
"WHO SPEAKS FOR TAX EQUITY AND TAX FAIRNESS?" THE EMERGENCE OF THE ORGANIZED TAX BAR AND THE DILEMMAS OF PROFESSIONAL RESPONSIBILITY.
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- Law & Contemporary Problems, 2018, v. 81, n. 2, p. 203
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- Publication type:
- Article
Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries.
- Published in:
- Economica, 2016, v. 83, n. 330, p. 219, doi. 10.1111/ecca.12182
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- Article
Tax.
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- California Law Review, 1967, v. 55, n. 4, p. 1175
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- Article
The Limited Prospects for International Tax Cooperation.
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- Global Policy, 2017, v. 8, n. 4, p. 455, doi. 10.1111/1758-5899.12475
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- Publication type:
- Article
Herding Cats and Taming Tax Havens: The US Strategy of 'Not In My Backyard'.
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- Global Policy, 2014, v. 5, n. 3, p. 334, doi. 10.1111/1758-5899.12135
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- Publication type:
- Article
Expanded Reporting Obligations for Financial Institutions in the New World of Tax Transparency.
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- Journal of Taxation & Regulation of Financial Institutions, 2017, v. 30, n. 2, p. 17
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- Publication type:
- Article
ENSURING ECONOMICAL AND FINANCIAL SUSTAINABILITY: STATE FISCAL CONTROL - A WAY TO PREVENT AND REDUCE TAX AVOIDANCE.
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- Environmental Engineering & Management Journal (EEMJ), 2011, v. 10, n. 12, p. 1977, doi. 10.30638/eemj.2011.262
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- Publication type:
- Article
AN APPROACH ON LINKS BETWEEN TRANSFER PRICING AND TAX HAVENS.
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- Annals of the University of Petrosani Economics, 2015, v. 15, n. 1, p. 51
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- Publication type:
- Article
International Tax Issues Corner.
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- Journal of Passthrough Entities, 2011, v. 14, n. 5, p. 13
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- Article
The Foreign Account Tax Compliance Act (FATCA) and its Impact on Institutions Regulated and Supervised by the Bangko Sentral ng Pilipinas.
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- 2013
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- Publication type:
- Abstract
Part III: Moving to the BEAT: Don't look now, but there's a new minimum tax for U.S. corporations.
- Published in:
- Tax Executive, 2019, v. 71, n. 2, p. 37
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- Publication type:
- Article
Prosand Cons of Voluntarily Disclosing Past Wrongs: To disclose or not to disclose, that is the question.
- Published in:
- Tax Executive, 2018, v. 70, n. 1, p. 38
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- Publication type:
- Article
Q&A With Robert Stack.
- Published in:
- 2017
- Publication type:
- Interview
International Tax in Flux.
- Published in:
- Tax Executive, 2017, v. 69, n. 2, p. 24
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- Publication type:
- Article
High-level Meeting on SDGs.
- Published in:
- 2016
- By:
- Publication type:
- Proceeding
IMPACT OF GAAR ON INDIAN EQUITY MARKET: AN EMPIRICAL STUDY.
- Published in:
- CLEAR International Journal of Research in Commerce & Management, 2013, v. 4, n. 10, p. 17
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- Publication type:
- Article
Treasury nervous about cyber-cheats.
- Published in:
- CPA Journal, 1996, v. 66, n. 5, p. 13
- Publication type:
- Article
IRS tightens the lid on electronic filers.
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- CPA Journal, 1994, v. 64, n. 11, p. 14
- Publication type:
- Article