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

The Limited Prospects for International Tax Cooperation.

Published in:

Global Policy, 2017, v. 8, n. 4, p. 455, doi. 10.1111/1758-5899.12475

By:

Kudrle, Robert

Publication type:

Article

Herding Cats and Taming Tax Havens: The US Strategy of 'Not In My Backyard'.

Published in:

Global Policy, 2014, v. 5, n. 3, p. 334, doi. 10.1111/1758-5899.12135

By:

Palan, Ronen;
Wigan, Duncan

Publication type:

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

By:

Campbell, Liz

Publication type:

Article

The nexus between corruption and capital account restrictions.

Published in:

Public Choice, 2009, v. 140, n. 1/2, p. 245, doi. 10.1007/s11127-009-9423-1

By:

Dreher, Axel;
Siemers, Lars-H.

Publication type:

Article

WHY ARE THERE TAX HAVENS?

Published in:

William & Mary Law Review, 2010, v. 52, n. 3, p. 923

By:

Rosenzweig, Adam H.

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

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

By:

Kleven, Henrik Jacobsen;
Kreiner, Claus Thustrup;
Saez, Emmanuel

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.

Published in:: CPA Journal, 1994, v. 64, n. 11, p. 14
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

Tax Dodgers Beware: New Foreign Account Tax Compliance Legislation.

Published in:

Florida Bar Journal, 2010, v. 84, n. 7, p. 52

By:

Smith, Abrahm W.

Publication type:

Article

The Political Economy of Indirect Control*.

Published in:

Quarterly Journal of Economics, 2012, v. 127, n. 2, p. 947, doi. 10.1093/qje/qjs012

By:

Padró I Miquel, Gerard;
Yared, Pierre

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

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

GAARs and the Nexus between Statutory Interpretation and Legislative Drafting: Lessons for the U.S. from Canada.

Published in:

Accounting, Economics & Law, 2017, v. 7, n. 1, p. 39, doi. 10.1515/ael-2015-0019

By:

Avi-Yonah, Reuven S.;
Pichhadze, Amir

Publication type:

Article

Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request.

Published in:

Accounting Review, 2022, v. 97, n. 7, p. 295, doi. 10.2308/TAR-2019-0553

By:

Li, Yijun;
Ma, Mark

Publication type:

Article

Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe.

Published in:

Accounting & Business Research, 2016, v. 46, n. 7, p. 703, doi. 10.1080/00014788.2015.1135782

By:

Marques, Mário;
Pinho, Carlos

Publication type:

Article

ENSURING ECONOMICAL AND FINANCIAL SUSTAINABILITY: STATE FISCAL CONTROL - A WAY TO PREVENT AND REDUCE TAX AVOIDANCE.

Published in:

Environmental Engineering & Management Journal (EEMJ), 2011, v. 10, n. 12, p. 1977, doi. 10.30638/eemj.2011.262

By:

Iațco, Constantin;
Vorniceanu, Marius;
Brezuleanu, Stejărel;
Sandu, Carmen

Publication type:

Article

How to Kill the Scapegoat: Addressing Offshore Tax Evasion with a Special View to Switzerland.

Published in:

Vanderbilt Law Review, 2010, v. 63, n. 6, p. 1823

By:

Jensen, Niels

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

DESTACAMOS.

Published in:: Revista Contable, 2013, n. 8, p. 118
Publication type:: Article

Tax.

Published in:

California Law Review, 1967, v. 55, n. 4, p. 1175

By:

Babcock Jr., Bruce;
Beck, Jeffrey F.;
Bethard, William S.;
Hall, Richard V.;
Huerta, John E.;
Patrick, Clayton C.;
Schwab, Douglas M.

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

HOW TO DRIVE AN RV THROUGH A LOOPHOLE: THE ETHICS AND LEGALITY OF LLC FORMATION FOR SALES TAX AVOIDANCE.

Published in:

Southern Law Journal, 2018, v. 28, n. 1, p. 47

By:

EDWARDS, CHASE J.;
WARD, JUSTIN C.;
ROCKWELL, CASEY

Publication type:

Article

Taking a Byte out of International Tax Evasion: Combating Base Erosion and Profit Shifting.

Published in:

2015

By:

Greenberg, Rachel J.

Publication type:

Opinion

Number-crunching.

Published in:

TCE: The Chemical Engineer, 2007, p. 2

By:

Bryce, Chris

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

The New Global FATCA: An Overview of the OECD's Common Reporting Standard in Relation to FATCA.

Published in:

International Tax Journal, 2016, v. 42, n. 1, p. 31

By:

Rahimi-Laridjani, Eschrat;
Hauser, Erika

Publication type:

Article

The Case for a Destination-Based Corporate Tax.

Published in:

International Tax Journal, 2015, v. 41, n. 5, p. 11

By:

Avi-Yonah, Reuven S.

Publication type:

Article

Why Was Hong Kong Unable to Substantially Implement Tax Information Exchange in Time?

Published in:

International Tax Journal, 2010, v. 36, n. 5, p. 71

By:

Pheny, Monica;
Wong, Pauline W.Y.

Publication type:

Article

Offshoring in the European Union: a Study of the Evolution of the Tax Burden.

Published in:

Contemporary Economics, 2017, v. 11, n. 2, p. 235, doi. 10.5709/ce.1897-9254.239

By:

Bustos-Contell, Elisabeth;
Climent-Serrano, Salvador;
Labatut-Serer, Gregorio

Publication type:

Article

FINANCING FOR DEVELOPMENT: Third International Conference.

Published in:: Africa Research Bulletin: Economic, Financial & Technical Series, 2015, v. 52, n. 7, p. 20907A, doi. 10.1111/j.1467-6346.2015.06550.x
Publication type:: Article

CAN TAXES MITIGATE CORPORATE GOVERNANCE INEFFICIENCIES?

Published in:

William & Mary Business Law Review, 2017, v. 9, n. 1, p. 221

By:

NOKED, NOAM

Publication type:

Article

Promoter Penalties.

Published in:

eJournal of Tax Research, 2006, v. 4, n. 2, p. 117

By:

Cooper, Gordon S.

Publication type:

Article

Flags of Convenience in the Context of the OECD BEPS Package.

Published in:

Journal of Maritime Law & Commerce, 2018, v. 49, n. 2, p. 221

By:

Sang Man Kim;
Jingho Kim

Publication type:

Article

Mindy Herzfeld, “Are Pillars 1 and 2 Compatible with Sovereignty and Democracy?”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 1, p. 349, doi. 10.32721/ctj.2021.69.1.ctr

By:

J. L

Publication type:

Article