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
Tax aspects of citizenship by investment

article Full Text OpenAlex

Ownership structure, digital transformation, and corporate tax avoidance: Evidence from Indonesia

article Full Text OpenAlex

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

Hva vi snakker om når vi snakker om skatt

article Full Text OpenAlex

Outbound Taxation

book-chapter Full Text OpenAlex

The influence of the environment’s tax morale on corporate tax avoidance

article Full Text OpenAlex

Accounting and Taxation of Import Without Physical Delivery and Export Without Physical Dispatch: Organizational and Methodological Aspects

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

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

article Full Text OpenAlex 339 FWCI79.3992

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

book Full Text OpenAlex 180 FWCI66.5852

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 FWCI1.7615

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 47 FWCI35.9889

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

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

article Full Text OpenAlex 45 FWCI43.2956