CUESTIONES DEBATIDAS SOBRE FORMA Y SUSTANCIA EN LA TRIBUTACIÓN INTERNACIONAL (*).
- Published in:
- Crónica Tributaria, 2020, n. 176, p. 117, doi. 10.47092/CT.20.3.4
- By:
- Publication type:
- Article
Works matching DE "INTERNATIONAL cooperation on taxation"
Results: 46
1
2
Tax Disputes under Institutional Instability: Theory and Implications.
- Published in:
- Modern Law Review, 2012, v. 75, n. 4, p. 547, doi. 10.1111/j.1468-2230.2012.00914.x
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- Publication type:
- Article
3
FULL TAXATION: THE SINGLE TAX EMPEROR'S NEW CLOTHES.
- Published in:
- Florida Tax Review, 2021, v. 24, n. 2, p. 729, doi. 10.5744/ftr.2021.2008
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- Publication type:
- Article
4
STABILIZING "PILLAR ONE": CORPORATE PROFIT REALLOCATION IN AN UNCERTAIN ENVIRONMENT.
- Published in:
- Florida Tax Review, 2019, v. 23, n. 1, p. 130
- By:
- Publication type:
- Article
5
INTERNATIONAL TAX POLICY: BETWEEN COMPETITION AND COOPERATION.
- Published in:
- 2019
- By:
- Publication type:
- Book Review
6
THE CASE AGAINST BEPS: LESSONS FOR TAX COORDINATION.
- Published in:
- Florida Tax Review, 2017, v. 21, n. 1, p. 1, doi. 10.5744/ftr.2017.0001
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- Publication type:
- Article
7
Commission v. Belgium: Belgium's Tax Law Prevents Free Movement of Capital.
- Published in:
- International Lawyer, 2019, v. 52, n. 1, p. 149
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- Publication type:
- Article
8
International tax competition: zero tax rate at the top re-established.
- Published in:
- International Tax & Public Finance, 2015, v. 22, n. 5, p. 760, doi. 10.1007/s10797-014-9335-y
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- Publication type:
- Article
9
The OECD's International Tax Proposal: The Action Plan.
- Published in:
- Review of Banking & Financial Law, 2013, v. 33, n. 1, p. 20
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- Publication type:
- Article
10
The OECD's BEPS Final Report.
- Published in:
- Tax Executive, 2015, v. 67, n. 6, p. 22
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- Publication type:
- Article
11
ACTIVITY MANAGEMENT OF THE ACTION PLAN FOR A SUSTAINABLE FIGHT AGAINST TAX FRAUD AND TAX EVASION IN SLOVAKIA AS COMPARED WITH THE EU.
- Published in:
- Marketing & Management of Innovations / Marketing ì Menedžment Ìnnovacìj, 2018, n. 3, p. 313, doi. 10.21272/mmi.2018.3-28
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- Publication type:
- Article
12
OECD GLOBAL TAXATION & SDG ACHIEVEMENT: INSTITUTIONAL AND MATERIAL LAW CONSIDERATIONS.
- Published in:
- International Public Management Review, 2024, v. 24, n. 1, p. 71
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- Publication type:
- Article
13
A Sceptic's Guide to Justice in International Tax Policy.
- Published in:
- Canadian Journal of Law & Jurisprudence, 2019, v. 32, n. 2, p. 499, doi. 10.1017/cjlj.2019.14
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- Publication type:
- Article
14
Eine neue Weltsteuerordnung? – Der Übergang vom physischen zu alternativen Anknüpfungspunkten — Eine erste Beurteilung der OECD/G20/IF-Stellungnahme v. 29.-30.1.2020 zur Säule 1.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 11, p. 486, doi. 10.9785/fr-2020-1021103
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- Publication type:
- Article
15
Die steuerlichen Herausforderungen der Digitalisierung der Wirtschaft (The tax challenges of the digitalisation of the economy).
- Published in:
- FinanzRundschau, 2020, v. 102, n. 3, p. 116, doi. 10.9785/fr-2020-1020306
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- Publication type:
- Article
16
Anzeigepflicht für Steuergestaltungen - Einordnung des Referentenentwurfs.
- Published in:
- FinanzRundschau, 2019, v. 101, n. 8, p. 360, doi. 10.9785/fr-2019-1010805
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- Publication type:
- Article
17
The BEAT and Bilateral Tax Treaties: Where Might the Tension Lead?
- Published in:
- ABA Tax Times, 2018, v. 37, n. 3, p. 32
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- Publication type:
- Article
18
Origin and Differentiation in International Income Allocation.
- Published in:
- Dalhousie Law Journal, 2021, v. 44, n. 1, p. 129
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- Publication type:
- Article
19
Taking a Byte out of International Tax Evasion: Combating Base Erosion and Profit Shifting.
- Published in:
- 2015
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- Publication type:
- Opinion
20
“The Shifting Economic Allegiance of Capital Gains,”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 1, p. 349
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- Publication type:
- Article
21
“Progressive Formulary Apportionment: The Case for ‘Amount D,’ ”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1009, doi. 10.32721/ctj.2021.69.3.ctr
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- Publication type:
- Article
22
“Contemplating a Multilateral Convention To Implement OECD Pillars 1 and 2,”....
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1006, doi. 10.32721/ctj.2021.69.3.ctr
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- Publication type:
- Article
23
IMPACT OF COVID-19 AND TRANSFER PRICING: APPROACHES FOR COMPARABILITY ADJUSTMENTS.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 981, doi. 10.32721/ctj.2021.69.3.ctp
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- Publication type:
- Article
24
TAX TREATY ABUSE AND THE PRINCIPAL PURPOSE TEST--PART 1.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2018, v. 66, n. 3, p. 619
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- Publication type:
- Article
25
How Countries Should Share Tax Information.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2018, v. 66, n. 1, p. 263
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- Publication type:
- Article
26
BRICS and the Emergence of International Tax Coordination.
- Published in:
- 2015
- By:
- Publication type:
- Book Review
27
"Income Tax Treaty Policy in the 21st Century: Residence vs. Source"/Just Say No: Corporate Taxation and Corporate Social Responsibility/"An Antigua Gambling Model for the International Tax Regime"...
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 3, p. 909
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- Publication type:
- Article
28
Policy Forum: Australia's Twin-Track Approach to Treaty Shopping.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 3, p. 753
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- Publication type:
- Article
29
Policy Forum: Canada's Anti-Treaty-Shopping Proposals and International Treaty Obligations.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 3, p. 705
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- Publication type:
- Article
30
"Tax Havens: International Tax Avoidance and Evasion,"/"Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax,".
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 863
- By:
- Publication type:
- Article
31
THE ROLE OF THE OECD IN THE CURRENT INTERNATIONAL TAX LAW: VOLUNTARY OR 'OBLIGATORY'?
- Published in:
- Journal of the Australasian Tax Teachers Association, 2015, v. 10, n. 1, p. 151
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- Publication type:
- Article
32
THE IMPACT OF OECD MEMBERSHIP UPON NEW ZEALAND'S INTERNATIONAL TAX POLICY AND DTA NEGOTIATIONS -- A COMPARATIVE TEXT ANALYSIS.
- Published in:
- Journal of the Australasian Tax Teachers Association, 2011, v. 6, n. 1, p. 1
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- Publication type:
- Article
33
AUSTRALIA'S GAAR TURNS 40: IN ITS PRIME OR MID-LIFE CRISIS?
- Published in:
- Victoria University of Wellington Law Review, 2021, v. 52, n. 4, p. 1029
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- Publication type:
- Article
34
INTELLECTUAL PROPERTY'S TERRITORIAL FRAMEWORK AND THE MACRO-LEVEL CONTRADICTION WITH TAX POLICY.
- Published in:
- Victoria University of Wellington Law Review, 2021, v. 52, n. 4, p. 769
- By:
- Publication type:
- Article
35
Towards Global Tax Justice: An Interdisciplinary Evaluation of the UN Framework Convention on International Tax Cooperation.
- Published in:
- Brown Journal of World Affairs, 2024, v. 31, n. 1, p. 49
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- Publication type:
- Article
36
Artisanal Businesses: Historical and Economic Context.
- Published in:
- Mercados y Negocios, 2024, v. 25, n. 52, p. 53, doi. 10.32870/myn.vi52.7732
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- Publication type:
- Article
37
An evaluation of the legislative and policy response of tax authorities to the digitalisation of the economy.
- Published in:
- South African Journal of Accounting Research, 2021, v. 35, n. 3, p. 239, doi. 10.1080/10291954.2020.1810504
- By:
- Publication type:
- Article
38
The Emerging International Taxation Problems.
- Published in:
- International Journal of Financial Studies, 2018, v. 6, n. 1, p. 6, doi. 10.3390/ijfs6010006
- By:
- Publication type:
- Article
39
TRANSNATIONAL TAX LAW: PROBLEMS AND PERSPECTIVES.
- Published in:
- European Review of Public Law, 2018, v. 30, n. 1, p. 197
- By:
- Publication type:
- Article
40
TAX TREATIES AS A NETWORK PRODUCT.
- Published in:
- Brooklyn Journal of International Law, 2016, v. 41, n. 3, p. 1081
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- Publication type:
- Article
41
Proposed U.S. Model Treaty Provisions May Dramatically Alter International Tax Landscape.
- Published in:
- Florida Bar Journal, 2015, v. 89, n. 8, p. 54
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- Publication type:
- Article
42
TEN TRUTHS ABOUT TAX HAVENS: INCLUSION AND THE "LIBERIA" PROBLEM.
- Published in:
- Emory Law Journal, 2021, v. 70, n. 7, p. 1657
- By:
- Publication type:
- Article
43
A macroeconomics perspective on international coordination in sales taxes.
- Published in:
- Journal of International Trade & Economic Development, 2013, v. 22, n. 8, p. 1109, doi. 10.1080/09638199.2011.640755
- By:
- Publication type:
- Article
44
Multilateral tax treaty revision to combat tax avoidance: on the merits and limits of BEPS's multilateral instrument.
- Published in:
- Economic Policy, 2025, v. 40, n. 122, p. 427, doi. 10.1093/epolic/eiae043
- By:
- Publication type:
- Article
45
GILTI: "MADE IN AMERICA" FOR EUROPEAN TAX UNILATERAL MEASURES & COOPERATIVE SURPLUS IN THE INTERNATIONAL TAX COMPETITION GAME.
- Published in:
- Virginia Tax Review, 2019, v. 38, n. 3, p. 271
- By:
- Publication type:
- Article
46
Tax Competition and Global Background Justice.
- Published in:
- Journal of Political Philosophy, 2014, v. 22, n. 2, p. 150, doi. 10.1111/j.1467-9760.2012.00419.x
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- Publication type:
- Article