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
The Cross-Border Trail of the Treasury Basis Trade

article Full Text OpenAlex

Governance perspectives on double tax treaties and foreign direct investment: Do bilateral double taxation treaties matter?

article Full Text OpenAlex

Economic Fragmentation And The Future Of International Tax Cooperation

article Full Text OpenAlex

Governing the ‘Governors’ of online speech: a review of the Digital Services Act’s first steps in regulating social media platforms

review Full Text OpenAlex

Co‐opted Boards and the Obfuscation of Financial Reports

article Full Text OpenAlex

Der Kartenspieler im deutschen Ertragsteuerrecht

book-chapter Full Text OpenAlex

RETROACTIVITY OF TAX LAW AND SPECIAL CONFISCATION -PROPOSALS OF THE ROMANIAN LEGISLATOR, IN ONE SHOT, FOR RESIZING POSITIVE TAXATION?

article Full Text OpenAlex

DETERMINANTS OF THE CORPORATE INCOME TAX AVOIDANCE – A BRIEF LITERATURE REVIEW

article Full Text OpenAlex

A szakfordító mint a többnyelvű uniós jog szövegezője

article Full Text OpenAlex

Diversion e criticità costituzionali: l'ibridazione fra (ri)educazione e retribuzione nella "prova semplificata"

article Full Text OpenAlex

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

article Full Text OpenAlex 309 FWCI85.63467323

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

book Full Text OpenAlex 167 FWCI70.05372913

International accounting

book-chapter Full Text OpenAlex 113 FWCI4.15238092

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

article Full Text OpenAlex 88 FWCI1.92437468

Solidarische Mittelvergabe – eine Utopie?

book-chapter Full Text OpenAlex 85 FWCI213.3503612

International Accounting

article Full Text OpenAlex 65 FWCI2.36217294

The Constitutional Boundaries of European Fiscal Federalism

book Full Text OpenAlex 47 FWCI29.66238981

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 44 FWCI39.54911071

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

article Full Text OpenAlex 43 FWCI74.58068441