专题:Taxation and Legal Issues

This cluster of papers focuses on the European Union tax law and policy, particularly addressing issues such as tax avoidance, corporate taxation, financial reporting, cross-border taxation, the implementation of General Anti-Avoidance Rules (GAARs), and the impact of EU directives on member states' tax systems. The papers also explore the balance between tax sovereignty and the fundamental freedoms within the EU, as well as the harmonization of tax regulations across borders.
最新文献
Institutional Quality, ESG Performance, and Aggressive Tax Planning in Developing Countries

article Full Text OpenAlex

"Les apports du droit européen de la concurrence en matière de stabilité financière"

article Full Text OpenAlex

Double taxation treaties and disclosure of offshore activities: evidence of tax avoidance incentive

article Full Text OpenAlex

Exploring the Legal Rights of Expatriates on Taxation in Their Host Countries: The Case of Uganda

article Full Text OpenAlex

Comments on Framework Convention Template (A/AC.298/CRP.21)

preprint Full Text OpenAlex

The impact of managers' overconfidence and corporate tax avoidance: a full-life-cycle perspective

article Full Text OpenAlex

Obstaculización en casación al pronunciamiento prejudicial sobre el Derecho de la Unión Europea

article Full Text OpenAlex

EU audit reform and audit quality: did European regulators hit the mark?

article Full Text OpenAlex

Global Minimum Tax: Implications and Recommendations for Multinational Corporations

article Full Text OpenAlex

Accounting for the profits of multinational enterprises: Double counting and misattribution of foreign affiliate income

article Full Text OpenAlex

近5年高被引文献
The Missing Profits of Nations

article Full Text OpenAlex 326 FWCI79.089

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

book Full Text OpenAlex 169 FWCI67.3475

International accounting

book-chapter Full Text OpenAlex 113 FWCI2.6259

The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies

article Full Text OpenAlex 88 FWCI1.6818

Solidarische Mittelvergabe – eine Utopie?

book-chapter Full Text OpenAlex 85 FWCI177.5301

International Accounting

article Full Text OpenAlex 65 FWCI0

The Constitutional Boundaries of European Fiscal Federalism

book Full Text OpenAlex 47 FWCI28.2266

Grundsätze gerechter und ökonomisch rationaler Steuerpolitik

book Full Text OpenAlex 46 FWCI0

Legal Methods for the Study of EU Institutional Practice

article Full Text OpenAlex 45 FWCI35.6829

Tax havens reexamined: The impact of global digital tax reforms on international taxation

article Full Text OpenAlex 44 FWCI42.9355