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
Conclusion

book-chapter Full Text OpenAlex

The role of compensation management and institutional ownership on tax avoidance

article Full Text OpenAlex

Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences

preprint Full Text OpenAlex

Änderung eines Steuerbescheids nach § 175b Abs. 1 AO

article Full Text OpenAlex

Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice   

preprint Full Text OpenAlex

The Worthlessness Deduction for Partnership Interests: An Unguided Missile

article Full Text OpenAlex

Contesting Global Jim Crow

book-chapter Full Text OpenAlex

Global Jim Crow’s Pyrrhic Victory

book-chapter Full Text OpenAlex

Systematik der Doppelbesteuerungsabkommen

book-chapter Full Text OpenAlex

Online Hate Speech, Cyberbullying and the ECtHR : Toward a Common European Standard?

book-chapter Full Text OpenAlex

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

article Full Text OpenAlex 269 FWCI66.834

Tax Avoidance in Sub-Saharan Africa’s Mining Sector

article Full Text OpenAlex 135 FWCI36.484

International accounting

book-chapter Full Text OpenAlex 115 FWCI5.14

Real Effects of Private Country-by-Country Disclosure

article Full Text OpenAlex 102 FWCI21.282

Solidarische Mittelvergabe – eine Utopie?

book-chapter Full Text OpenAlex 85 FWCI238.521

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

article Full Text OpenAlex 70 FWCI0.301

Financial Transparency to the Rescue: Effects of Public Country‐by‐Country Reporting in the European Union Banking Sector on Tax Avoidance*

article Full Text OpenAlex 70 FWCI13.267

International Accounting

article Full Text OpenAlex 67 FWCI2.341

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

book Full Text OpenAlex 59 FWCI31.541

Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine*

article Full Text OpenAlex 47 FWCI8.845