Works matching DE "TAX evasion prevention"

Results: 118

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.

Published in:

FinanzRundschau, 2021, v. 103, n. 20, p. 963, doi. 10.9785/fr-2021-1032003

By:

Mosler, Ralf;
Münzner, Matthias

Publication type:

Article

Neujustierung der Grenzen des deutschen Besteuerungsrechts durch das ATAD-UmsG und das KöMoG.

Published in:

FinanzRundschau, 2021, v. 103, n. 16, p. 765, doi. 10.9785/fr-2021-1031602

By:

Böhmer, Julian;
Schewe, Benedikt;
Schlücke, Katharina

Publication type:

Article

Evaluierung von Normen – Möglichkeiten und Grenzen.

Published in:

FinanzRundschau, 2021, v. 103, n. 7, p. 293, doi. 10.9785/fr-2021-1030702

By:

Hey, Johanna

Publication type:

Article

ATAD-Umsetzungsgesetz: Warten auf Godot.

Published in:: FinanzRundschau, 2020, v. 102, n. 8, p. 370, doi. 10.9785/fr-2020-1020807
Publication type:: Article

Sieht ATAD den richtigen Abwehrmechanismus bei hybriden Rechtsträgern vor?

Published in:

FinanzRundschau, 2020, v. 102, n. 7, p. 303, doi. 10.9785/fr-2020-1020705

By:

Müller-Gatermann, Gert;
Strüder, Sabine;
Ludwig, Fabian

Publication type:

Article

Die Behandlung immaterieller Werte nach dem aktuellen Referentenentwurf zum ATADUmsG.

Published in:

FinanzRundschau, 2020, v. 102, n. 7, p. 297, doi. 10.9785/fr-2020-1020704

By:

Leonhardt, Andreas

Publication type:

Article

Der Referentenentwurf des ATAD-Umsetzungsgesetzes - Gewinnausschüttungen, Veräußerungen und Umwandlungen.

Published in:

FinanzRundschau, 2020, v. 102, n. 4, p. 164, doi. 10.9785/fr-2020-1020404

By:

Böhmer, Julian;
Schewe, Benedikt;
Schlücke, Katharina

Publication type:

Article

Der gesetzgeberische Totalausfall bei der ATAD-Umsetzung vor dem Hintergrund aktueller Einflüsse auf die künftige Hinzurechnungsbesteuerung.

Published in:

FinanzRundschau, 2020, v. 102, n. 3, p. 105, doi. 10.9785/fr-2020-1020302

By:

Kraft, Gerhard

Publication type:

Article

Von Vaduz über Panama ins „Paradise".

Published in:: FinanzRundschau, 2018, v. 100, n. 23, p. 1091
Publication type:: Article

Increased Transparency and Exchange of Information in the Area of Transfer Pricing in Switzerland.

Published in:

International Tax Journal, 2018, v. 44, n. 6, p. 33

By:

Ponce, Floran

Publication type:

Article

Implementation in Luxembourg of the EU Anti-Tax Avoidance Directive.

Published in:

International Tax Journal, 2018, v. 44, n. 6, p. 29

By:

Neugebauer, Jan;
Lesage, Thierry

Publication type:

Article

Common Reporting Standard: An Unprecedented Time for Improving Tax Transparency in Hong Kong.

Published in:

International Tax Journal, 2018, v. 44, n. 4, p. 63

By:

Ho, Daniel

Publication type:

Article

REVERSE CHARGE OF VAT IN TRANSACTIONS ITH GRAIN AND INDUSTRIAL CROPS - ECHANISM FOR COMBATING VAT FRAUD.

Published in:

Journal Business Directions / Journal Biznes Posoki, 2014, n. 2, p. 85

By:

Dekov, Veselin

Publication type:

Article

EUROPEAN EXPERIENCE IN TACKLING TAX EVASION SCHEMES.

Published in:

Knowledge Horizons / Orizonturi ale Cunoasterii, 2019, v. 11, n. 1, p. 75

By:

ISAC, Liliana

Publication type:

Article

Evasion effects of changing the tax mix.

Published in:

Economic Record, 1993, v. 69, n. 205, p. 131, doi. 10.1111/j.1475-4932.1993.tb01809.x

By:

Kesselman, Jonathan R.

Publication type:

Article

On How to Keep Tax Payers Honest (or almost so).

Published in:

Economic Record, 1979, v. 55, n. 150, p. 267, doi. 10.1111/j.1475-4932.1979.tb02229.x

By:

Fishburn, Geoffrey

Publication type:

Article

INDIA’S DEMONETISATION: MODI’S ‘NUDGE’ TO CHANGE ECONOMIC AND SOCIAL BEHAVIOUR.

Published in:

Asian Affairs, 2017, v. 48, n. 2, p. 222, doi. 10.1080/03068374.2017.1313592

By:

Deshpande, Rajeev

Publication type:

Article

Will Corruption in Argentina Prevent the Protection of Personal Tax Information it Exchanges Under its FATCA and CRS Commitments?

Published in:

University of Miami Inter-American Law Review, 2018, v. 50, n. 1, p. 123

By:

Jude, Jihan

Publication type:

Article

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

By:

Hardy, Peter D.;
Michel, Scott;
Murray, Fred

Publication type:

Article

Penalties.

Published in:

Journal of Tax Practice & Procedure, 2016, v. 18, n. 3, p. 15

By:

Skarlatos, Bryan C.;
Rule, Caroline

Publication type:

Article

Collection.

Published in:

Journal of Tax Practice & Procedure, 2015, v. 17, n. 3, p. 11

By:

Luttati, Carol M.

Publication type:

Article

The Expanded Streamlined Offshore Filing Compliance Procedures.

Published in:

Journal of Tax Practice & Procedure, 2014, v. 16, n. 5, p. 9

By:

Luttati, Carol M.

Publication type:

Article

Substance over Form: The IRS Fraud Technical Advisor, Civil or Criminal Agent?

Published in:

Journal of Tax Practice & Procedure, 2012, v. 14, n. 6, p. 45

By:

Allen, Andrew D.;
Schainbaum, Martin A.

Publication type:

Article

International Tax Issues Corner.

Published in:

Journal of Passthrough Entities, 2011, v. 14, n. 5, p. 13

By:

Forst, David

Publication type:

Article

THE FINANCIAL RESULTS OF THE INCREMENT-TAX IN GERMAN CITIES.

Published in:

Quarterly Journal of Economics, 1909, v. 24, n. 1, p. 194, doi. 10.2307/1886062

By:

Holcombe, A. N.

Publication type:

Article

TRIBUTARIO.

Published in:: Actualidad Jurídica (1578-956X), 2018, n. 48, p. 295
Publication type:: Article

LA NORMA INTERNACIONAL SOBRE EL INTERCAMBIO AUTOMÁTICO DE INFORMACIÓN DE CUENTAS FINANCIERAS.

Published in:

Actualidad Jurídica (1578-956X), 2014, n. 37, p. 128

By:

MONTANER, VIOLETA PINA

Publication type:

Article

LA REFORMA DE LA LEY GENERAL TRIBUTARIA EN EL ÁMBITO DE LA RECAUDACIÓN EJECUTIVA POR LA LEY 7/2012, DE 29 DE OCTUBRE.

Published in:

Actualidad Jurídica (1578-956X), 2013, n. 35, p. 54

By:

GRÁVALOS OLIVELLA, JAVIER

Publication type:

Article

LA OBLIGACIÓN DE INFORMACIÓN SOBRE BIENES Y DERECHOS SITUADOS EN EL EXTRANJERO CONFIGURADA POR EL RECIENTE REAL DECRETO 1558/2012.

Published in:

Actualidad Jurídica (1578-956X), 2013, n. 34, p. 114

By:

GONZÁLEZ CUERVO, ÁLVARO

Publication type:

Article

COMENTARIOS AL ARTICULADO DEL MODELO 1A DE ACUERDO INTERGUBERNAMENTAL PARA LA APLICACIÓN DE FATCA.

Published in:

Actualidad Jurídica (1578-956X), 2013, n. 34, p. 39

By:

LÓPEZ TELLO, JESÚS

Publication type:

Article

FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA): una normativa «made in USA».

Published in:

Actualidad Jurídica (1578-956X), 2012, n. 31, p. 95

By:

Durán Haeussler, Carlos

Publication type:

Article

EL AJUSTE SECUNDARIO EN LAS OPERACIONES VINCULADAS.

Published in:

2009

By:

MORALES SÁNCHEZ, ELENA

Publication type:

Opinion

LAS OBLIGACIONES EN RELACIÓN AL NÚMERO DE IDENTIFICACIÓN FISCAL EN LA LEY DE MEDIDAS DE PREVENCIÓN DEL FRAUDE FISCAL.

Published in:

Actualidad Jurídica (1578-956X), 2007, n. 17, p. 82

By:

De La Puente, Francisco;
Yabar, David Pérez-Bustamante

Publication type:

Article

Consumers as Tax Auditors.

Published in:

American Economic Review, 2019, v. 109, n. 9, p. 3031, doi. 10.1257/aer.20160658

By:

Naritomi, Joana

Publication type:

Article

Taxman's Dilemma: Coercion or Persuasion? Evidence from a Randomized Field Experiment in Ethiopia.

Published in:

American Economic Review, 2017, v. 107, n. 5, p. 420, doi. 10.1257/aer.p20171141

By:

Shimeles, Abebe;
Gurara, Daniel Zerfu;
Woldeyes, Firew

Publication type:

Article

AN APPROACH ON LINKS BETWEEN TRANSFER PRICING AND TAX HAVENS.

Published in:

Annals of the University of Petrosani Economics, 2015, v. 15, n. 1, p. 51

By:

CAZACU (NEAMŢU), ANDREEA LAVINIA

Publication type:

Article

State Tax Impacts of the 2005 Bankruptcy Abuse Prevention and Consumer Protection Act.

Published in:

Journal of State Taxation, 2005, v. 24, n. 2, p. 5

By:

Hanson, Randall;
Smith, James

Publication type:

Article

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

By:

Kaywood, Sam K.;
Kelly, Ryan J.

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

By:

Abney, George;
Abkin, Wendy;
Ciraolo, Caroline

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

By:

Maydew, Jeff;
Weber, Julia Skubis

Publication type:

Article

Optimal Taxation, Capital Mobility and Tax Evasion.

Published in:

Scandinavian Journal of Economics, 1993, v. 95, n. 3, p. 377, doi. 10.2307/3440363

By:

Schjelderup, Guttorm

Publication type:

Article

Persuasive model of reaction towards tax avoidance in penal fiscal regulations.

Published in:

Zeszyty Naukowe (Wyższej Szkoły Finansów i Prawa w Bielsku-Białej), 2018, v. 22, n. 4, p. 65, doi. 10.5604/01.3001.0012.9648

By:

Woźniak, Krzysztof Raul

Publication type:

Article

VAT FRAUD PREVENTION.

Published in:

Zeszyty Naukowe (Wyższej Szkoły Finansów i Prawa w Bielsku-Białej), 2017, n. 2, p. 44, doi. 10.19192/wsfip.sj2.2017.3

By:

HOZA, Beata;
WÓJCICKI, Michał

Publication type:

Article

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

By:

MITTAL, SANJIV;
KUMAR, SUNIL;
AGARWAL, PRADEEP;
KUMAR, MOHINDER

Publication type:

Article

Key Facts about the New FATCA Rules.

Published in:

CPA Journal, 2014, v. 84, n. 11, p. 34

By:

Cooper, Barry N.;
Barker, Joel M.

Publication type:

Article

Tax Fairness: Conceptual Foundations and Empirical Measurement.

Published in:

Journal of Business Ethics, 2020, v. 162, n. 3, p. 487, doi. 10.1007/s10551-018-4001-4

By:

Farrar, Jonathan;
Massey, Dawn W.;
Osecki, Errol;
Thorne, Linda

Publication type:

Article

Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness.

Published in:

Journal of Business Ethics, 2018, v. 150, n. 3, p. 879, doi. 10.1007/s10551-016-3168-9

By:

Kanagaretnam, Kiridaran;
Lee, Jimmy;
Lim, Chee Yeow;
Lobo, Gerald J.

Publication type:

Article

TAX EVASION UNDER THE INFLUENCE OF FISCAL POLICY MEASURES.

Published in:

Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series / Analele Universităţii 'Constantin Brâncuşi' din Târgu-Jiu Seria Economie, 2016, n. 4, p. 98

By:

CĂRĂUŞ, IONUŢ-GHEORGHE;
CĂRĂUŞ, MĂDĂLINA;
STANESE, IOANA TATIANA

Publication type:

Article

TAX EVASION THROUGH FICTITIOUS ECONOMIC OPERATIONS, OBSTACLE TO SUSTAINABLE DEVELOPMENT.

Published in:

Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series / Analele Universităţii 'Constantin Brâncuşi' din Târgu-Jiu Seria Economie, 2016, n. 3, p. 26

By:

CONSTANTIN, SERGIU-BOGDAN

Publication type:

Article