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

article Full Text OpenAlex 356 FWCI77.0027

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

book Full Text OpenAlex 184 FWCI66.6444

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 FWCI1.7112

Solidarische Mittelvergabe – eine Utopie?

book-chapter Full Text OpenAlex 85 FWCI177.5301

International Accounting

article Full Text OpenAlex 66 FWCI0

Legal Methods for the Study of EU Institutional Practice

article Full Text OpenAlex 49 FWCI35.9619

The Constitutional Boundaries of European Fiscal Federalism

book Full Text OpenAlex 47 FWCI28.1561

Grundsätze gerechter und ökonomisch rationaler Steuerpolitik

book Full Text OpenAlex 46 FWCI0

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

article Full Text OpenAlex 46 FWCI37.3763