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
Global Minimum Tax (OECD Pillar Two) and India’s Corporate Tax Regime: A Critical Legal and Policy Analysis

article Full Text OpenAlex

Taxing Cross-Border Services

article Full Text OpenAlex

Forward-Looking Effective Tax Rates under the Global Minimum Corporate Tax

article Full Text OpenAlex

Tax Treaty Interpretation under the Vienna Convention on the Law of Treaties

book Full Text OpenAlex

Official Tax Interpretation and the Protection of Taxpayers’ Legitimate Expectations: Lessons for Poland from the Practice of The United Arab Emirates and Saudi Arabia

article Full Text OpenAlex

Transfer Pricing Implications for Technology Firms amid Evolving Regulations in Australia – A New Software Script

article Full Text OpenAlex

‘Gross’ly Overlooked: The Difficulties of Implementing the New Article 12AA of the United Nations Tax Convention in African Countries With Transfer Pricing Rules

article Full Text OpenAlex

The impact of foreign ownership and audit quality on aggressive tax avoidance

article Full Text OpenAlex

Data elements and corporate tax avoidance in China: From the perspective of internal and external information effects

article Full Text OpenAlex

Chapter 3: Increasing the Democratic Legitimacy of International Tax Law

book-chapter Full Text OpenAlex

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

article Full Text OpenAlex 373 FWCI75.5936

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

book Full Text OpenAlex 198 FWCI77.677

International accounting

reference-entry Full Text OpenAlex 113 FWCI0

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

article Full Text OpenAlex 88 FWCI1.6705

Solidarische Mittelvergabe – eine Utopie?

book-chapter Full Text OpenAlex 85 FWCI161.9765

International Accounting

preprint Full Text OpenAlex 66 FWCI0

Legal Methods for the Study of EU Institutional Practice

article Full Text OpenAlex 50 FWCI33.8699

The Constitutional Boundaries of European Fiscal Federalism

book Full Text OpenAlex 49 FWCI32.6762

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

article Full Text OpenAlex 48 FWCI32.9965

Grundsätze gerechter und ökonomisch rationaler Steuerpolitik

book Full Text OpenAlex 46 FWCI0