developing countries
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developing countries
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- "Lohn contracting" and the concept of PE in the textile industry : the case of Bosnia and Herzegovina
- "Options for low income countries' effective and efficient use of tax incentives for investment" : a response
- 'Sixth method' raises concerns in developing countries
- 'Sixth method' raises transfer pricing concerns in developing countries
- 2021 WU Global Transfer Pricing Conference : "Transfer Pricing Developments around the World"
- A South East Asian tax organisation
- A creditable VAT?
- A critique from a developing country perspective of the proposals to tax the digital economy
- A different take on transfer pricing in Asia
- A legal and economic analysis of Austria's double tax treaty network with developing countries
- A legal framework for the taxation of cryptocurrencies in Pakistan
- A look at tax sparing clauses in the 21st century as tools for the implementation of tax incentives from the perspective of developing countries
- A new approach to comparing tax effort in twenty-one less developed countries
- A new look at indirect taxation in developing countries
- A proposal for a digital permanent establishment in Afghanistan
- A qualitative evaluation of income tax designs for the informal economies in Pakistan and Thailand
- A snapshot of the African Continental Free Trade Area (AfCFTA)
- A toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses : including a supplementary report on addressing the information gaps on prices of minerals sold in an intermediate form
- AEO programmes worldwide : from MRAs to a General AEO Agreement?!
- Accountancy systems in third world economies
- Accounting for currency devaluation: a developing country's experience
- Addressing VAT fraud in developing countries : the tax policy-administration symbiosis
- Addressing tax arbitrage with hybrid financial instrument : a multidisciplinary study and proposal for developed and developing countries
- Administering fiscal regimes for extractive industries : a handbook
- Administrative capability analysis of OECD proposals from the perspective of developing countries
- Advance pricing agreement : Indian experience
- Advances in taxation : a research annual [1987]
- African Shenzhen : China's special economic zones in Africa
- African experiences of a Dutch bank aiming for the rural masses
- Alabaster : 1938-2013
- Aligning transfer pricing outcomes with value creation, Actions 8-10 - 2015 final reports
- An analysis of cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countries
- An economic perspective on double tax treaties with(in) developing countries
- An interpretational analysis of Article 14 of the UN Model Convention and its relevance in present day treaty practice
- An introduction to Nepalese economy
- An unfortunate series of divergent views - service transactions as a transfer pricing dispute engine
- Argentina's struggle in negotiating double tax conventions
- Asian voices : BEPS and beyond
- Aspects of international cooperation in public finance : international conference Report, 26 to 30 October 1987 in Berlin (West)
- Assessing tax performance in developing countries: a critical review of the literature
- Assistance in collection of tax debts : what does this mean for developing countries under the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAAT)?
- Automatic exchange of information and BRICS : why and how does it affect emerging economies?
- BEPS : a developing country perspective
- BEPS Action Plan poses challenges for oil and gas commodity transactions
- BEPS Monitoring Group critiques OECD report on transfer pricing in developing countries
- BEPS hybrid entities proposal : a slippery slope, especially for developing countries
- BEPS initiative in Colombia : transfer pricing for the modern world
- BRICS and the emergence of international tax coordination
- BRICS, BEPS, and the U.N. Transfer Pricing Manual : part 1
- BRICS, BEPS, and the U.N. Transfer Pricing Manual : part 2
- BRICS, BEPS, and the U.N. Transfer Pricing Manual : part 3
- BRICs attracting investment despite their tax systems
- Base Erosion and Profit Shifting : an Indian perspective
- Base erosion and profit shifting : an action plan for developing countries
- Base erosion and profit shifting and developing country tax administrations
- Base erosion, profit shifting and developing countries
- Base erosion, profit shifting and developing countries
- Belastinghervorming in ontwikkelingslanden en transition economies : verslag seminar 1 juli 2005
- Bibliography on taxation in underdeveloped countries
- Botschaft über eine verstärkte Zusammenarbeit mit osteuropäischen Staaten und entsprechende Soforthilfsmassnahmen. Vom 22. November 1989
- Brazil says "Yes" to the OECD : will the OECD now say "Yes" to Brazil?
- Brazil's approach to transfer pricing : a viable alternative to the status quo?
- Brazil's entry into the OECD : state of play, tax challenges and potential outcomes
- Building tax culture, compliance and citizenship : a global source book on taxpayer education
- Building the Burundian revenue authority: first commissioner general talks strategy and taxpayer buy-in
- Building your BRICS tax strategy
- Business cycle : an important comparability issue in Latin American countries
- Can BEPS provide a cure to the Kimberley Process blues?
- Can cooperative compliance help developing countries address the challenges of the OECD/G20 base erosion and profit shifting initiative?
- Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries
- Challenges of applying the comparability analysis in curtailing transfer pricing : evaluating the suitability of some alternative approaches in Africa
- Changing patterns in public expenditure management: an overview
- Changing the relationship between tax administrations and taxpayers
- China and BEPS : from norm-taker to norm-shaker
- Choosing policy instruments for pollution control : a review
- Cocktail of measures for the control of harmful transfer pricing manipulation, focused within the context of low income and developing countries
- Comment on Miranda Stewart's "Redistribution between rich and poor countries"
- Committee of Experts on International Cooperation in Tax Matters : second session : Geneva, 30 October-3 November 2006
- Comparability adjustments in the absence of suitable local comparables in emerging and developing economies
- Comparative taxation : why tax systems differ
- Comprehensive tax treaties and tax information exchange agreements : assessing exchange of information mechanisms to ensure transparency in a globalized world from the perspective of developing countries
- Conflicts of qualification and interpretation : how should developing countries react?
- Considerations with regard to the identification of an appropriate tax system for developing countries. Possibilities for the achievement of a more rapid economic development by way of promoting private investment through fiscal measures : a short introduction
- Contributing a developing country's perspective to international taxation : United Nations tender for development of a transfer pricing manual
- Core function requirements for fiscal management systems
- Coronavirus - fiscal challenges for emerging markets
- Corporate income taxes under pressure : why reform is needed and how it could be designed
- Corporate tax in developing countries : current trends and design issues
- Corporate taxation and BEPS : a fair slice for developing countries?
- Critical issues in taxation and development
- Cross-border services in tax treaties : crossing the PE border
- Curbing transfer pricing in Tanzania : a critical evaluation of the income tax act
- Curtailing BEPS through enforcing corporate transparency : the challenges of implementing country-by-country reporting in developing countries and the case for making public country-by-country reporting mandatory
- Customs organization and administration in developing countries : major considerations
- Cóctel de medidas para el control de la manipulación abusiva de precios de transferencia, con enfoque en el contexto de países de bajos ingresos y en vías de desarrollo
- Das Fremdvergleichsprinzip neu interpretiert : das "Practical Manual on Transfer Pricing for Developing Countries" der Vereinten Nationen
- Das Internationale Steuerrecht zwischen Effizienz, Gerechtigkeit und Entwicklungshilfe
- Das neue Entwicklungsländer - Steuergesetz
- De internationalisering van het belastingrecht = The internationalization of tax law : bundel ter gelegenheid van het 25-jarig bestaan van de opleiding Fiscaal Recht aan de Universiteit Maastricht
- Dealing effectively with the challenges of transfer pricing
- Death duties : with particular reference to developing countries
- Defining collective investment vehicles for tax purposes in developing countries : focus on Kenya, Mauritius, Morocco and South Africa
- Demining the OECD's consultation draft: can we extract further guidance for mining companies?
- Democracies in peril : taxation and redistribution in globalizing economies
- Dependency rates and private savings behavior in developing countries
- Derecho fiscal internacional : temas selectos
- Design and assessment of tax incentives in developing countries : selected issues and a country experience
- Design options in minimum tax : anomalies in Pakistan's alternative minimum tax
- Designing a general anti-avoidance rule for the East-African Community - a comparative analysis
- Designing a hybrid transfer pricing method
- Designing a tax amnesty - one size does not fit all
- Designing and drafting a domestic law to implement a tax treaty
- Developing countries and the proposed article 12B of the UN Model : some known unknowns
- Developing countries push their case in UN TP manual
- Developing countries put their cards on the table in the digital economy tax debate : but is the UN Committee of Experts playing a winning hand?
- Developing countries rethinking tax treaties
- Developing countries' reactions to the G20/OECD action plan on Base Erosion and Profit Shifting
- Developing country taxation, part II: The limitations of corporate income taxation
- Developing country taxation, part III: Surmounting transfer pricing problems of ditributors and manufacturers
- Developing country taxation, part IV: BEPS, formulary apportionment and practical steps
- Developing country taxation, part V: designing a hybrid transfer pricing method
- Developing country taxation, part VI: the importance of measuring the effects of transfer pricing reform
- Developing country taxation, part VII: don't lose focus on domestic revenue sources
- Development co-operation : efforts and policies of the Members of the Development Assistance Committee
- Development projects as policy experiments; an adaptive approach to development administration
- Die Beurteilung der "Fiktiven Steueranrechnung" unter besonderer Berücksichtigung ihrer Verwendung in Doppelbesteuerungsabkommen (DBA) der Bundesrepublik Deutschland mit Entwicklungsländern
- Direito tributário : estudos em homenagem a Brandão Machado
- Distributional implications of government tax and expenditure policies : issues, problems, and methodology
- Do developing countries' tax incentives attract investment or create disaster?
- Do double taxation treaties increase foreign direct investment to developing countries?
- Do states have an entitlement to tax income arising in their territory?
- Do we need an international tax organization?
- Double non-taxation and the use of hybrid entities : an alternative approach in the new era of BEPS
- Double tax treaties between developing and developed countries
- Double taxation and the League of Nations
- Drawing upon an alternative model for the Brazilian transfer pricing experience : the OECD's arm's length standard, pre-fixed profit margins or a third way?
- Dual income taxation and developing countries
- Dubbelbelastingverdragen en fiscaal relevante investeringsverdragen met ontwikkelingslanden
- EU law and the building of global supranational tax law : EU BEPS and state aid
- Econometric modelling and forecasting in Asia
- Economic and Social Council : Committee of Experts on International Cooperation in Tax Matters : Fourth session : Geneva, 20-24 October 2008 | Note by the coordinator of the Subcommittee on Improper Use of Treaties : proposed amendments | Addendum: progress report of Subcommittee on Improper Use of Tax Treaties : beneficial ownership
- Economic development in Africa : Report 2018 : migration for structural transformation
- Economic development in Africa : Report 2019 : Made in Africa : rules of origin for enhanced intra-African trade
- Economic development in Africa : catalysing investment for transformative growth in Africa
- Economic development in Africa : report 2017 : tourism for transformative and inclusive growth
- Economic integration among developing countries
- Effectiveness and economic impact of tax incentives in the SADC region : technical report
- Effects of foreign capital flows on developing countries of Asia
- El Plan de Acción sobre Erosión de Bases Imponibles y Traslado de Beneficios (BEPS) : G-20, OCDE y Unión Europea
- Entwicklungsländer : OECD-Diskussionsentwurf zu möglichen Ansätzen für die Bestimmung fremdüblicher Verrechnungspreise
- Environmental fiscal reform for poverty reduction
- Erosion of expenditure management system. An unintended consequence of donor approaches
- Es necesaria la transformación del sistema multilateral y su institución central, la OMC = The Multilateral System and the WTO
- Estimates of the compliance costs of value added tax in Botswana
- Estimating the base of the value added tax (VAT) in developing countries : The problem of exemptions
- Evaluation of economic past performance. The four year salvation, recovery and development program 1987/88 - 1990/91. The macro-economic framework
- Evolution of Nigerian tax laws : an overview
- Evolution of the concept of technical services and the policy considerations driving their development
- Evolution of the concept of technical services and the policy considerations driving their development
- Exchanging information with the developing world : a digression on the Global Forum Exchange of Information's interaction with developing economies
- Export of tax systems : transforming tax systems in the third world
- Export tax in Indonesia : a study of taxation in a developing country
- External shocks and fiscal adjustment in developing countries: experiences during 1962-82
- Fact, fiction or just raw speculation
- Factors influencing taxpayers compliance with the tax system : an empirical study in Mekelle City, Ethiopia
- Fair taxation : truth is in the eye of the beholder
- Fair taxation : truth is in the eye of the beholder
- Fair taxation in the Middle East and North Africa
- Finance for developing countries
- Financial transparency coalition criticizes rejection of U.N. tax body proposal
- Financing and external debt of developing countries : 1991 survey
- Financing development in a world of private capital flows : the challenge for multilateral development banks in working with the private sector. The 1996 Per Jacobsson Lecture
- Financing of investments of public enterprises in developing countries
- Financing project and construction by countertrade and barter : an introduction to countertrade; some contractual problems of countertrade; advantage and disadvantage of countertrade - the Argentine view, as an importing country
- Financing sustainable development in Africa
- Fiscal Panorama of Latin America and the Caribbean 2021 : fiscal policy challenges for transformative recovery post-COVID-19
- Fiscal aspects of exchange rate policy in developing countries
- Fiscal decentralization and economic development
- Fiscal decentralization and local finance in developing countries : development from below
- Fiscal decentralization and the mobilization and use of national resources for development: issues, experience and policies in the ESCAP region
- Fiscal dimensions of trade policy
- Fiscal disequilibrium in developing countries
- Fiscal disequilibrium in developing countries. Reprint from World Development, Vol. 10, No. 12, pp. 1069-1082, 1982
- Fiscal impacts of tax havens on non-haven African countries
- Fiscal incentives for private investment in developing countries
- Fiscal incidence studies in developing countries : survey and critique
- Fiscal measures for employment promotion in developing countries
- Fiscal policy and development strategy
- Fiscal policy and the employment problem in less developed countries
- Fiscal reforms in low-income countries : experience under IMF-supported programs
- Fiscal reforms in the least developed countries
- Foreign direct investment and development
- Foreign direct investment in developing countries : some tax considerations and other related legal matters
- Formalisation through taxation : Paraguay's approach and its implications
- Fremdvergleichsdaten in Entwicklungsländerfällen : das Arbeitspapier der OECD "Transfer Pricing Comparability Data and Developing Countries"
- G7 priorities in taxation
- GAARs in developing countries
- GTTC Universities Project 2020 : Treaty policy of/with developing countries
- General anti-avoidance rules for major developing countries
- General report of the 14th annual GREIT Conference : tax sustainability in an EU and international context
- Gestion fiscale internationale des entreprises
- Global Transfer Pricing Conference 2018 : transfer pricing developments around the world
- Global Transfer Pricing Conference 2019 : transfer pricing developments around the world
- Global Transfer Pricing Conference : transfer pricing developments around the world
- Global minimum taxation? An analysis of the anti-base erosion initiative
- Global tax fairness
- Global trends and constraints on tax policy in the least developed countries
- Globalisation et justice fiscale
- Government financial management : issues and country studies
- Government spending, the real interest rate, and liquidity constrained consumers' behavior in developing countries
- Green tax in the People's Republic of China
- Guidelines for improving tax administration in developing countries : improving the efficiency and effectiveness of tax administration and strengthening domestic financial resource mobilization
- Harnessing the costs of international tax arbitrage
- Highlights of historical developments of Nigerian tax system
- Highway pricing and motor vehicle taxation in developing countries : theory and practice
- How does taxation affect the quality of governance?
- How global tax reforms apply to the extractive industries
- How resilient are military expenditures in the context of fund- supported programs ?
- How the international financial services sector can reposition itself for recovery
- How to reduce regulatory burdens for small business in developing countries
- How to tax small businesses in the informal economy : a comparative analysis of presumptive income tax designs
- Hybrid entities and conflicts of allocation of income within tax treaties : is new article 1(2) of the OECD Model (article 3(1) of the MLI) the best solution available?
- Impact bonds : innovative finance to improve aid effectiveness in Africa
- Impact of transfer pricing on resource dependent developing countries
- Implementation of country-by-country reporting to tackle BEPS : assessment of the potential benefits
- Implementation v. adaptation : BEPS in Lation America through the lens of the ILADT Model
- Implementing OECD/G20 BEPS Package in developing countries - an assessment of priorities, experiences, challenges and needs of developing countries
- Implementing the OECD/G20 BEPS package in developing countries : an assessment of the priorities, experiences, challenges and needs of developing countries
- Imposing standards: the north-south dimension to global tax politics
- Improving natural resource taxation in developing countries
- Improving public enterprise performance : Concepts and techniques
- Improving tax administration in developing countries
- In pursuit of fair tax competition : the linkage between PTA, WTO subsidies and EU State Aid rules
- In search of harmony : finding a consensus on hybrid mismatches
- Incentives and institutional reform in tax enforcement : an analysis of developing country experience
- Inclusive global tax governance in the post-BEPS era
- Income tax compliance and policy issues in developing and emerging economies : the case of Bangladesh
- Income tax compliance and sanctions in developing countries : an outline of issues
- Income tax evasion: a review of the measurement techniques and somes estimates for the developing countries
- Increasing tax morale in Brazil
- Industrialized countries' policy affecting foreign direct investment in developing countries
- Inequality and fiscal policy
- Innovative finance in Africa : tweaking old tools and shifting the system
- Institutional and structural legitimacy deficits in the international tax regime
- Institutional relations in development
- Instrumentalisme en internationaal belastingrecht
- Inter-agency cooperation good tax governance in Africa
- International arbitration in tax matters
- International cooperation in tax matters : report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting
- International financial centres and developing countries : providing institutions for growth and poverty alleviation
- International income taxation and developing countries
- International investment arrangements : trends and emerging issues
- International subcontracting : a new form of investment
- International tax competition : globalisation and fiscal sovereignty
- International tax in the time of COVID-19
- International tax law
- International tax planning : materials on the planning of international transactions
- International tax policy trends in 2018
- International tax primer
- International tax primer
- International taxation : law and practice in Hong Kong and China
- International taxation and economic substance
- International taxation and multinational activity
- International trade subsidy rules and tax and financial export incentives : from limitations on fiscal sovereignty to development- inducing mechanisms
- International transfer pricing in developing countries : Ghana rising
- Internationale steuerliche Kooperation mit Entwicklungs- und Schwellenstaaten : warum dies auch den Unternehmen zugutekommt
- Internetconsultatie aanpassing verdragsbeleid en lijst van laagbelastende landen
- Investing in developing countries : OECD/DAC Member countries' policies and facilities with regard to foreign direct investment in developing countries
- Investing in developing countries : facilities for the promotion of foreign private investment in developing countries
- Investir dans le tiers monde : mesures d'incitation en faveur des investissements privés vers les pays en développement
- Ireland spillover analysis : taxation and the developing world
- Is India ready for BEPS? Foreseeable problems and suggestions
- Is VAT the best way to impose a general consumption tax in developing countries?
- Is fiscal policy back? An emerging markets perspective
- Is international tax controversy emerging in Asia?
- Is tax competition harming developing countries more than developed?
- Is the income tax responsible for large informal economies in developing countries?
- Joint ventures and public enterprises in developing countries
- Key building blocks for effective tax systems in developing countries utilizing the theory of the development of the fiscal state
- Key issues in natural resource taxation and revenue management in the Commonwealth
- Key transfer pricing dispute cases in Korea
- L'avanzata dell'Oriente : una lezione di eccellenza : convegno internazionale svoltosi il 18-19 marzo 1988 presso la sede CIS di Valmadrera - Lecco
- L'impôt, l'état et l'ajustement
- La equidad entre naciones en el sistema fiscal internacional
- La normativa anti-abuso fiscal aplicable en India y China (a través del análisis de asuntos resueltos recientemente)
- La prévention de la double imposition des bénéfices des sociétés par actions dans les rapports entre pays développés et pays en voie de développement
- Latin America position on the problem of tax agreements between developed and developing countries
- Lawmaking for development : explorations into the theory and practice of international legislative projects
- Le secteur des services dans les pays en voie de développement : une analyse basée sur les comptes nationaux
- Leap of faith : the fiscal foundations of successful government in Europe and America
- Legitimacy and the making of international tax law : the challenges of multilateralism
- Les entreprises conjointes internationales dans les pays en voie de développement. Le régime des participations
- Licence agreements in developing countries
- Linking policies : inter-nation equity, overseas development assistance, and taxation
- Location savings and its impact on transfer pricing
- Looking for efficient tax incentives to stimulate research and development and economic growth
- MIGA and foreign investment : origins, operations, policies and basic documents of the Multilateral Investment Guarantee Agency
- Macroeconomic models for adjustment in developing countries
- Macroeconomic reforms in the economies in transition
- Made in Africa : learning to compete in industry
- Making it work: Implementing effective financial information systems in bureaucracies in developing countries
- Making the U.N. tax committee more effective for developing countries
- Making transfer pricing work for developing countries
- Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries
- Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries 2019
- Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries [2016]
- Market-enforced self-assessment for real estate taxes : part I
- Market-enforced self-assessment for real estate taxes : part II
- Measuring and monitoring BEPS, Action 11 - 2015 final report
- Mesures fiscales pour encourager les investissements privés dans les pays en voie de développement
- Methods for elimination of double taxation; double taxation relief provisions in capital exporting countries. Report prepared for the Ad Hoc Expert Group on Tax Treaties between Developed and Developing Countries
- Mind the GAP : the role of politics and the impact of cultural differences on the OECD BEPS project
- Missing from the toolkit - the importance of exempting nonrecognition transactions from offshore indirect transfer taxes
- Mobilizing VAT revenues in African countries
- Modernizing VATs in Africa
- Multi-dimensional review of Panama : volume 2. in-depth analysis and recommendations
- Multilateral dynamics in bilateral settings : back to realpolitik
- Multinationals and transfer pricing
- Mutual agreement procedures in tax treaties : problems and needs in developing countries in transition
- Natural resource tax policy in developing countries
- Negociacion de tratados tributarios
- New Article 12B of the UNMC : is it a simplified solution for taxing income from digital economy in developing countries?
- New Netherlands treaty policy regarding developing countries
- New forms of investment in developing countries : mining, petrochemicals, automobiles, textiles, food
- Nigerian perspective on UN Transfer Pricing Manual
- Now is the time : fiscal policies for sustainable growth
- OECD arbitration in tax treaty law
- OECD's Action Plan on tax base erosion and profit shifting : part 1 - What should be Africa's response?
- Offshore transfers : policies and divergent views
- Oil and fiscal federalism in Nigeria : the political economy of resource allocation in a developing country
- Optimal commodity taxes in the presence of rationing
- Options for low income countries' effective and efficient use of tax incentives for investment : a report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank
- Otras iniciativas internacionales respecto a la problemática de precios de transferencia : el Manual de Precios de Transferencia de la ONU
- Output legitimacy deficits and the inclusive framework of the OECD/G20 Base Erosion and Profit Shifting Initiative
- Over (niet) aangewezen ontwikkelingslanden en Europees recht
- Pajak dan pembangunan
- Panorama Fiscal de América Latina y el Caribe 2021 : los desafíos de la política fiscal en la recuperación transformadora pos-COVID-19
- Panorama fiscal post-BEPS : una apuesta por la superación de los retos en la ejecución
- Permanent establishment : erosion of a tax treaty principle
- Picciotto's dilemma : what is unitary taxation?
- Political business cycles and expenditure policies in developing countries
- Political institutions, state building, and tax capacity : crossing the tipping point
- Post-COVID-19 : responding to the fiscal challenges
- Practical problems in European and international tax law : essays in honour of Manfred Mössner
- Pragmatic transfer pricing for developing countries
- Presumptive income taxation : administrative, efficiency, and equity aspects
- Principles of international taxation
- Princípios tributários no direito Brasileiro e comparado : estudos em homenagem a Giberto de Ulhôa Canto
- Private foreign investment and the developing world
- Problems of transfer pricing and possibilities for simplification
- Progress in international taxation : the perspective of developing countries
- Project evaluation : collected papers
- Promoting investment in the Commonwealth : survey of responses from Developing Commonwealth countries private sector - 1
- Proposed treaty provision regarding on capital gains taxation or taxation of indirect transfers of assets focusing on protecting tax base of developing countries
- Protecting the tax bases of developing countries : next steps
- PwC examines India section of U.N. draft manual on developing country transfer pricing
- Quantitative characteristics of the tax systems of developing countries
- Racial justice : tax perspectives
- Re-assessment of the scope of Article 13(4) and its need for an extension
- Reading the tea leaves : deciphering the Brisbane G-20 communiqué
- Reconsidering the application and interpretation of anti-treaty shopping rules in the context of developing countries
- Redistribution between rich and poor countries
- Reform of indirect tax in developing countries : selected issues
- Regulatory framework for tax incentives in developing countries after BEPS Action 5
- Reigning tax discretion : a case study of VAT in Bangladesh
- Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters
- Report on the inter-regional workshop on problems of budget classification and management in developing countries : Copenhagen, Denmark, 31 August - 11 September 1964
- Resolving tax treaty dispute between India and Mauritius trough OECD BEPS inclusive framework membership
- Resolving treaty disputes : the challenges of mutual agreement procedures with a special focus on issues for developing countries in Africa
- Review of implementation of the inclusive framework on base erosion and profit shifting in Indonesia
- Role of substance, transfer pricing, and developing countries : Netherlands Under-Minister responds to Parliament's questions
- Sales tax administration : major structural and practical issues with special reference to the needs of developing countries
- Sales taxation of services in developing countries
- Schedular and global system of income taxation : the equity dimension
- Science, technology and taxation
- Scope and interpretation of article 12A : assessing the impact of the new fees for technical services article
- Selected bibliography on income tax administration in developed and developing countries
- Selecting cases for audit - getting it right
- Self-help and altruism : exploring the problem of tax base erosion in developing countries
- Service activities in developing countries : an analysis based on national accounts
- Should developing countries include article 7 in their tax treaties?
- Simplifying developing country multinational taxation : the 'Amount B' proposal and the repair of transfer pricing
- Skatteparadisene og den internasjonale selskapsskatteretten
- Small and less-developed jurisdictions and their struggle to comply to international standards
- Social security issues in developing countries: the Latin American experience
- Some aspects of international double taxation between developed and developing countries
- Special economic zones and free trade enclaves : a troubled existence after India : export related measures (Panel) ruling?
- Special tax zones in developing countries and global tax policy
- Spillovers in international corporate taxation
- Sponsored transnational tax audits come of age
- Statutory protection from base erosion for developing countries
- Steuersysteme und Steuerpolitik in Entwicklungsländern
- Streamlining personal income tax systems
- Studies in the history of tax law : volume 8
- TP arbitration for developing countries: benefits and burdens
- Taking tax into the boardroom : how far have Nigerian companies come?
- Tariffs, taxes and electronic commerce : revenue implications for developing countries
- Tax administration and burden of governance in Nigeria and Ghana: a comparative analysis
- Tax administration in developing countries : an economic perspective
- Tax and development : aid modalities for strengthening tax systems
- Tax and fiscal policy in response to the Coronavirus crisis : strengthening confidence and resilience
- Tax and fiscal policy in response to the coronavirus crisis : strengthening confidence and resilience
- Tax and investment : UNCTAD's contribution to the BEPS debate
- Tax and non-tax incentives and investments : evidence and policy implications
- Tax audit techniques in cash based economies : a practical guide
- Tax base erosion and profit shifting in Africa : part 1 : Africa's Response to the OECD BEPS Action Plan
- Tax base erosion and profit shifting in Africa : part 2 : a critique of some priority OECD actions from an African perspective
- Tax challenges of the digital economy : an evaluation of the new nexus rule based on revenue thresholds
- Tax compliance costs in developing countries : evidence from Ethiopia
- Tax design issues worldwide
- Tax development and the new Millennium Development Goals
- Tax farming : a radical solution for developing country tax problems?
- Tax for development
- Tax haven or ... tax hell?
- Tax incentives : forms, merits and demerits : the Asian experience
- Tax incentives : protecting the tax base
- Tax incentives and the promotion of foreign private capital investment to developing countries : a review
- Tax incentives for export by developing countries
- Tax incentives for foreign direct investment in developing countries
- Tax information exchange with developing countries and tax havens
- Tax inspectors without borders
- Tax inspectors without borders : annual report 2020
- Tax justice and global inequality : practical solutions to protect developing country revenues
- Tax justice and tax law : understanding unfairness in tax systems
- Tax morale : what drives people and businesses to pay tax?
- Tax policy and reform for foreign direct investment in developing countries
- Tax policy and tax reform in semi-industrial countries
- Tax policy challenges in the 21st century
- Tax policy in developing countries
- Tax policy in developing countries : looking back - and forward
- Tax policy trends in Africa : commentary on the major tax developments in 2013 and 2014
- Tax reform in Peru : adopting anti-base erosion and profit shifting measures with a view to membership of the OECD and more
- Tax reform in developing countries
- Tax reform in developing countries: issues, policies, and information gaps
- Tax reform planning : report of the Expert Group
- Tax reforms for Africa to achieve the UN sustainable development goals in the post-COVID-19 economic fallout
- Tax reforms in Nigeria since 1978
- Tax sparing : use it, but not as a foreign aid tool
- Tax structure for supply-side economics in developing countries
- Tax systems and policy objectives in developing countries: general principles and diagnostic tests
- Tax transparency in Africa 2020 : Africa Initiative Progress report 2019
- Tax transparency in Africa : Africa Initiative Progress Report 2018
- Tax treaties : building bridges between law and economics
- Tax treaties : past, present and future
- Tax treaties after the BEPS project : a tribute to Jacques Sasseville
- Tax treaties and developing countries
- Tax treaties and developing countries
- Tax treaties and developing countries
- Tax treaties and developing countries
- Tax treaties for investment and aid to Sub-Saharan Africa : a case study
- Tax treaties with developing countries : a plea for new allocation rules and a combined legal and economic approach
- Tax treaties with developing countries and the allocation of taxing rights
- Tax treatment of private investment in developing countries by the United Kingdom of Great Britain and Northern Ireland
- Tax treatment of private investments in developing countries by the Federal Republic of Germany
- Tax, law and development
- Tax-minimizing strategies and the arm's-length principle
- Taxable capacity in developing economies
- Taxation and development : a comparative study
- Taxation and development : what have we learned from fifty years of research?
- Taxation and development: the weakest link? Essays in honor of Roy Bahl
- Taxation and developments : effects of Dutch tax policy on taxation of multinationals in developing countries
- Taxation and public finance in transition and developing economies
- Taxation and tax policies in the Middle East
- Taxation and technology transfer : key issues
- Taxation and the business environment in Afghanistan
- Taxation for development : principles and applications
- Taxation history, theory, law and administration
- Taxation in a low-income economy : the case of Mozambique
- Taxation in developing countries : six case studies and policy implications
- Taxation of agricultural income in developing countries
- Taxation of insurance companies in Afghanistan
- Taxation of international tourism in developing countries
- Taxation of land and real property in developing countries : some points of practice and policy
- Taxation of non-renewable natural resources
- Taxation of offshore indirect transfer of assets : selecting an appropriate method for developing countries
- Taxation of productive consumption in developing countries
- Taxation of royalty payments by licensees in less developed countries.Part I. Report prepared by for the Ad Hoc Expert Group on tax treaties between developed and developing countries
- Taxation of services in treaties between developed and developing countries : a proposal for new guidelines
- Taxation of technical services under the new article 12A of the UN Model - improved taxation or a step in the wrong direction?
- Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11)
- Taxation, international cooperation and the 2030 Sustainable Development Agenda
- Taxation, responsiveness and accountability in Sub-Saharan Africa: the dynamics of tax bargaining
- Taxing agriculture : instruments and incidence
- Taxing capital income in emerging countries : will FATCA open the door?
- Taxing multinational business in lower-income countries : BEPS in lower-income countries : a social repsonsibility perspective [part 6]
- Taxing multinational business in lower-income countries : a corporate tax policy agenda for lower-income countries [part 5]
- Taxing multinational business in lower-income countries : poverty, tax competion, and base erosion [part 2]
- Taxing multinational business in lower-income countries : the OECD's BEPS project and lower-income countries [part 4]
- Taxing multinational business in lower-income countries : the historical evolution of base erosion and profit shifting [part 3]
- Taxing multinational business in lower-income countries [part 1]
- Taxing telecommunications in developing countries
- Taxing telecommunications in developing countries
- Taxing the digital economy : options, trade considerations, and a solution
- Technology and taxation in developing countries : from hand to mouse
- The (incomplete) toolkit on offshore indirect transfers : an investor's concerns, part 1
- The (incomplete) toolkit on offshore indirect transfers : an investor's concerns, part 2
- The 2017 update of the United Nations Practical Manual on Transfer Pricing for Developing Countries
- The 2021 UN Transfer Pricing Manual : a step in the right direction
- The Angolan tax reform project : lessons for effective transformation in emerging markets
- The EU anti-tax avoidance package : moving ahead of BEPS? [editorial]
- The GATT Uruguay Round: effects on developing countries
- The IMF Policy Paper and formulary apportionment : an alternative international tax architecture? Part 2
- The IMF and international tax
- The Indonesian income tax : a case study in tax reform of a developing country
- The Kenyan tax regime for the oil and gas sector : an international tax perspective to policy and practical challenges = El régimen fiscal de Kenia para el sector de petróleo y gas : una perspectiva fiscal internacional para la política y los desafíos prácticos
- The New United Nations Practical Manual on Transfer Pricing for Developing Countries
- The OECD report on Pillar One Blueprint and Article 12B in the UN report
- The OECD's base erosion action plan and developing countries
- The OECD-BEPS measures to deal with aggressive tax planning in South America and Sub-Saharan Africa : the challenges ahead
- The OECD/G20 Base Erosion and Profit Shifting initiative and developing countries
- The Routledge companion to tax avoidance research
- The U.N. Tax Committee, developing countries, and civil society organisations : part 1
- The U.N. Tax Committee, developing countries, and civil society organisations : part 2
- The UN Model in practice 1997-2013
- The UN practical manual on transfer pricing for developing countries : should it depart from the OECD Transfer Pricing Guidelines?
- The United Nations' recent work in international taxation
- The VAT in developing and transitional countries
- The arm's-length principle and developing economies
- The backlash against tax treaties and free trade
- The base erosion and profit shifting (BEPS) initiative under analysis
- The case for unitary taxation with formulary apportionment in the finance sector and the effect on developing nations
- The circular flow of debts and barter in a transition economy : the case of Ukraine
- The commodities roller coaster : a fiscal framework for uncertain times
- The compliance costs of Value Added Tax (VAT) : the case of the Republic of Mauritius
- The composition of fiscal adjustment and growth : Lessons from fiscal reforms in eight economies
- The concept of value creation : is it relevant for the allocation of taxing rights?
- The digital economy and online advertising services: policy approaches and case law analysis
- The draft toolkit on tax treaty negotiation
- The ecology of tax systems : factors that shape the demand and supply of taxes
- The effect of the OECD Base Erosion and Profit Shifting Action plan on developing countries
- The end of transfer pricing? : current challenges in applying the arm's length principle in low-income countries
- The evolution of controlled foreign corporation rules and beyond
- The financial and economic crisis of 2008-2009 and developing countries
- The formulation of taxpayer rights and obligations in a developing country
- The hidden compliance cost of VAT : an exploration of psychological and corruption costs of VAT in a developing country
- The human rights implications of corporate tax avoidance
- The impact of BEPS on the fight against harmful tax practices: risks ... and opportunities for the EU
- The impact of European law on the relations with third countries in the field of direct taxation
- The impact of environmental taxes and regulatory policies on economic growth
- The impact of macroeconomic policies on the level of taxation (and on the fiscal balance) in developing countries
- The impact of the OECD/G20 base erosion and profit shifting project on the task for developing countries of applying the arm's length principle in practice
- The impact of the reduced sales tax burden policy on export-oriented sectors
- The impact of worldwide military spending cuts on developing countries
- The impact on developing countries in implementing the limitation on benefits provision ("LOB") recommended by the OECD in Action 6 of the BEPS report
- The implementation of informal sector taxation : evidence from selected African countries
- The importance of the EU's platform for tax good governance
- The incidence of the corporation income tax revisited
- The legal challenges of creating a global tax regime with the OECD Pillar One Blueprint
- The men behind BEPS
- The mutual agreement procedure in international taxation : the need for procedural and administrative rules
- The new UN TP manual for developing countries
- The new political economy of taxation
- The pay-as-you-earn tax on wages. Options for developing countries and countries in transition
- The performance of an indirect tax administration in a developing country : the perceptions of tax employees and taxpayers
- The political economy of fiscal reform in Central-Eastern Europe : Hungary, Poland and the Czech Republic from 1989 to EU accession
- The political economy of taxation : lessons from developing countries
- The profit split method : insights from BEPS follow-ups [part 3]
- The quality of tax administration and firm performance : evidence from developing countries
- The recent surge in private capital flows to developing countries. Is it sustainable?
- The relation between tax systems and the economic development of underdeveloped countries. XXIInd Congress of the I.F.A., Montevideo - 1968
- The role of corporate taxation today and the UN's 2030 sustainable developments goals
- The role of tax treaties in facilitating development and protecting the tax base [Part III]
- The role of tax treaties in facilitating development and protecting the tax base [Part II]
- The role of tax treaties in facilitating development and protecting the tax base [Part IV]
- The role of tax treaties in facilitating development and protecting the tax base [Part I]
- The role of the UN Model in Peru's tax treaties