tax competition
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tax competition
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- "Harmful tax competition" en (schijn)oplossingen
- "Meta"-Steuerrecht durch Beihilfekontrolle : aktuelle Entwicklungen im europäischen Beihilferecht
- "Substance" in international tax - more important than ever
- "Unfairer" und "fairer" Steuerwettbewerb in der EU
- (Harmful) tax competition within the European Union: concept and overview of certain tax regimes in selected member states
- 20% means 20%
- 27th Annual meeting of the USA branch of the International Fiscal Association, Washington, 25-26 February 1999
- A French perspective on tax havens and bank secrecy: is the future a transparent one?
- A business view on harmful tax competition: general comments
- A business view on tax competition
- A case for higher corporate tax rates
- A comparison of E.U. financing régimes
- A critical evaluation of the international impact of the global minimum tax
- A fiscalidade do sector financeiro português em contexto de internacionalização
- A foreign affair
- A general income inclusion rule as a tool for improving the international tax regime : challenges arising from EU primary law
- A package to tackle harmful tax competition in the European Union
- A possible approach to tax competition and economic development : the value of time in drafting direct tax policies
- A small fish in a big pond : the international tax options of Belgium
- A taxing history - Why U.S. corporate tax policy needs to come full circle and once again reflect the reality of the individual as taxpayer
- A view on tax harmonization and the Code of Conduct
- Aanknopingspunten en eerlijke belastingheffing
- Adjusting national tax policy to economic internationalization: strategies and outcomes
- Algunas reflexiones sobre la armonización de la fiscalidad del capital en la Unión Europea
- Alternatives to the existing allocation of tax revenues among countries
- An EU corporate income tax filling the hole in the EU Budget : an end to tax competition and "tax abuse"?
- An EU-wide minimum corporate tax rate as an integral part of the CC(C)TB : the analogy of Germany's minimum local business taxation
- An overview of trends in tax reforms in selected central European countries
- Anti-tax-avoidance rules and fiscal trade incentives
- Application of OECD tax haven criteria to Member States shows potential danger to U.S. sovereignty
- Are measures to curb harmful tax competition necessary?
- Are pension funds supplanting tax competition in Belgium?
- Are the OECD/G20 pillar two GloBE-rules compliant with the fundamental freedoms?
- Are we heading towards a corporate tax system fit for the 21st century?
- Are your firm's taxes set in Warsaw? Spatial tax competition in Europe
- Assessing U.S. global tax competitiveness after tax reform
- Assessing the impact of Pillar Two on developing countries
- Attracting multinational tech-companies through environmental tax incentives
- Auditioning for Hollywood : a comparative study of tax incentives offered to the film industry
- BEPS shifts from talk to action in 2015, dominating tax planning, government legislation, and OECD's calendar
- Back to the future? The potential revival of territoriality
- Bangladesh : recent developments in taxation and exchange controls
- Belastingconcurrentie binnen de EU. Over fiscale beleidsconcurrentie, fiscale marktdistorsies en fiscale staatssteun
- Beleidsconcurrentie of beleidscoördinatie bij de EU- belastingpolitiek
- Belgian transfer pricing principles and (temporarily?) tax-favored regimes
- Benelux tax competition to attract IP income is on again
- Bermuda triangle : tax havens, treaties & U.S. P&C insurance competitiveness
- Biden's corporate tax policy : implications for competitiveness
- Boosting Hong Kong's competitiveness in the BEPS era
- Braucht die Schweiz eine materielle Steuerharmonisierung? Eine ökonomische Beurteilung verschiedener Vorschläge
- Brexit : an opportunity to "reset" the U.K. via a competitive tax policy?
- Brexit : negotiating to resist the export of EU tax law and policy
- Brexit and corporate taxation : new perspectives
- Business taxation and competitiveness
- C.F.C. legislation e competizione fiscale : l'impatto della riforma IRES
- Can fiscal equalisation mitigate tax competition? Ad valorem and residence-based taxation in a federation
- Canada at the crossroads of international tax reform : between harmonization and tax competition
- Capital account liberalization and corporate taxes
- Capital income tax reform options in Denmark
- Capital income taxation in Europe : trends and trade-offs
- Catching capital : the ethics of tax competition
- Causes, benefits, and risks of business tax incentives
- China and the US lining up for 2018 tax war
- Combating tax avoidance in the EU : harmonization and cooperation in direct taxation
- Communication from the Commission to the Council and the European Parliament. First annual report on the implementation of the Code of Conduct for business taxation and fiscal state aid. Progress report on the work concerning the taxation of income from savings and a common system of taxation for interest and royalty payments between associated companies
- Company taxation in the European Union : a key challenge 20 years after the Ruding report
- Company taxation in the single market: a business perspective
- Company-tax coordination cum tax-rate competition in the European Union
- Comparison of European financing régimes
- Competencia fiscal en la tributación de las personas físicas en la Unión Europea
- Competing for business
- Competition : more harm than good?
- Competition and co-ordination in international capital income taxation
- Competition and competitiveness : review of NFTC Subpart F report
- Competition for FDI and profit shifting : on the effects of subsidies and tax breaks
- Competition for research and development tax incentives in the European Union : how an optimal research and development system should be designed
- Competition, coordination and avoidance in international taxation
- Competitive advantage
- Competitive taxation for Mexico's maquiladora export industry
- Conclusions of the Ecofin Council meeting on 1 December 1997 concerning taxation policy. (98/C 2/01)
- Conflicts of international legal frameworks in the area of harmful tax competition : the modified nexus approach
- Consequences of the Economic and Monetary Union for the coordination of tax systems in the European Union : lessons from the U.S. experience
- Consideraciones de política fiscal sobre la propuesta GloBE de tributación mínima (Pilar 2) y su implementación = Tax policy considerations on the minimum taxation GloBE proposal (Pillar two) and its implementation
- Corporate income tax coordination as a response to international tax competition and international tax arbitrage
- Corporate income taxes under pressure : why reform is needed and how it could be designed
- Corporate tax and the global village
- Corporate tax reform influences Luxembourg's international competitiveness as holding company location
- Corporate tax reform influences Switzerland's international competitiveness as a holding company location
- Corporate taxation trends in Europe
- Corporation income tax systems in the European Union - an analysis of their effects on competition and reform proposals
- Cross-border mobility of companies in the European Union : tax competition and increased scope for the CCCTB following Cartesio
- Curbing harmful tax competition : recommendations by the Committee on Fiscal Affairs
- Curbing harmful tax competition : recommendations by the Committee on Fiscal Affairs
- Current European tax issues
- Cyprus after EU accession : new international tax planning opportunities (part I)
- Czech tax reform : another race to the bottom?
- Das Steueroasen-Abwehrgesetz
- De fair share plicht van landen en ondernemingen
- Decline of controlled foreign company rules and rise of intellectual property boxes : how the European Court of Justice affects tax competition and economic distortions in Europe
- Der Steuerkrieg : Wettbewerb der Steuersysteme oder neue Weltsteuerordnung?
- Destination-with-credit formula : a simple add-on that would make the CCCTB more resilient in the face of tax competition and tax planning
- Developing country taxation, part II: The limitations of corporate income taxation
- Developing country taxation, part VII: don't lose focus on domestic revenue sources
- Die Schweiz im Blickpunkt der ausländischen Hinzurechnungsbesteuerung: Vergleich USA, Deutschland, Italien und Frankreich
- Die Steuerreform 1990 und die vorgesehenen Kürzungen von Steuersubventionen, Auswirkungen auf Wachstum, internationale Wettbewerbsfähigkeit und Verteilung
- Die gleichheitsrechtliche Verwirklichung der Steuerrechtsordnung
- Direito tributário, globalização e competição : por que só harmonizar não basta
- Distributional consequences of capital tax coordination
- Does Pillar 2 effectively address tax competition, and to what extent does it limit fiscal sovereignty?
- Does the concept of competitiveness have meaning in formulating corporate tax policy?
- Draft Commission notice on the application of the state aid rules to measures relating to direct business taxation (Doc. IV/980/98-EN Rev. 1). UNICE comments
- EU law, the BEPS project and the global framework for transparent tax competition : Internationale Perspektive : Ansprüche aus dem EU-Recht
- EU tax harmonization : why don't we start again?
- EU tax haven blacklist - is the European Union policing the whole world?
- EU tax law and policy in the 21st century
- EU taxation: policy competition or policy coordination?
- Economic effects of globalization
- Effective tax burden in Europe : current situation, past developments and simulations of reforms
- Effective tax rates as a determinant of foreign direct investment in Central and East European countries : a panel analysis
- Efficiency of capital taxation in an open economy : tax competition versus tax exportation
- Empirical contributions to international and local tax interaction
- Empirical evidence on the effects of tax incentives
- Environmental taxes and international competitiveness : do WTO border adjustment rules constrain policy choices?
- Estudos críticos do Direito Tributário : Ano I
- Ethics and taxation
- Europe in 1992 : a U.S. tax perspective
- European tax integration : law, policy and politics
- Exchange of information agreements as a means of combating tax evasion
- Experiencias y perspectivas en los procesos de armonización tributaria : (especial referencia a América Latina y la Unión Europea)
- Federalismo e ICMS : Estados-membros em "guerra fiscal"
- Fighting for balance, not harmony
- Final controlled foreign companies legislation enacted
- Financial markets and tax competition
- Financial planning using the U.S. Virgin Islands
- Fiscaal beleid in Europa
- Fiscal aid, tax competition, and BEPS
- Fiscal competition and the composition of public spending : theory and evidence
- Fiscal competition, capital-skill complementarity, and the compensation of public spending
- Fiscal competitiveness versus harmful tax competition in the European Union
- Fiscal support measures and harmful tax competition
- Fiscale concurrentie binnen de Benelux
- Fiscale concurrentie en Europees monetair beleid
- Foreign direct investment and tax competition
- Foreign profits and CFCs
- Former tax havens prepared to lift bank secrecy
- Formulary apportionment for Europe : an analysis and a proposal
- Foundations of international income taxation
- Free competition : how tax evasion and tax competition distort markets - the Brazilian perspective
- French presidency aims for results from VAT
- Geotaxation and the digital : Janus in the mirror
- German 'anti-avoidance' measures versus Belgian coordination centres : a long struggle without survivors?
- Germany : tax pressures and reforms options
- GloBE proposal and possible carve-outs : is there a future for preferential tax regimes?
- GloBE rules and tax competition
- Global minimum corporate tax : a death knell for African country tax policies?
- Global tax fairness
- Global tax governance: what is wrong with it and how to fix it
- Global tax revolution : the rise of tax competition and the battle to defend it
- Globalisation et justice fiscale
- Globaliseringens effekter på skatterna och på beskattningsverksamheten
- Globalization, tax competition and the fiscal crisis of the welfare state
- Globalization, tax competition and the future of tax systems
- Globalization, tax competition by the future
- Globalization, tax competition by the future of tax systems
- Government and multinational corporations in the race to the bottom
- Green taxes : friendly behaviour and UK competitiveness
- Grenzen steuerlicher Transparenz multinational tätiger Unternehmen : rechtliche und praktische Erwägungen zum Schutz von Betriebsgeheimnissen
- Harmful tax competition : an emerging global issue
- Harmful tax competition and the European Code of Conduct
- Harmful tax competition and the future of financial centres in the European Union
- Harmful tax competition: who are the real tax havens?
- Harmful tax practice
- Harmonization and coordination of corporate taxes in the European Union
- Has tax competition been curbed? Reaction to L. Ahrens, L. Hakelberg & T. Rixen
- Has taxation changed from 9/11 to Kabul?
- Host country tax considerations in conducting ongoing business activities abroad
- How capital taxes harm economic growth: Britain versus the United States
- How countervailing measures could be used to limit strategic tax competition : an international overview
- How flexible should State aid control be in times of crisis?
- How the US corporate rate could compete with Ireland
- How to stop the race to the bottom : empirical evidence from North Rhine-Westphalia
- How will Brexit affect tax competition and tax harmonization? The role of discriminatory taxation
- ICMS: distorções e medidas de reforma
- Impact of the European economic area agreement on direct taxation : a Norwegian perspective
- Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice
- Imposing standards: the north-south dimension to global tax politics
- Improving natural resource taxation in developing countries
- In pursuit of fair tax competition : the linkage between PTA, WTO subsidies and EU State Aid rules
- In search of an international tax system in a post-BEPS tax competition setting
- Income tax incentives for investment
- India's tax competetiveness : international conference on taxation policy for accelerating investment : domestic and foreign
- Industry guide : financial services
- Influence of tax differentials on international competitiveness: Proceedings of the VIIIth Munich Symposium on International Taxation
- Information sharing and international taxation : a primer
- Initial findings on how individual taxpayers may indirectly influence tax and spend in Sweden, Germany and the United States
- Intellectual property box regimes : effective tax rates and tax policy considerations
- Inter-nation competitiveness : a discussion paper on base erosion and profit shifting
- Intergovernmental tax competition and its effectiveness during an economic transition
- International competitiveness: who competes against whom and for what?
- International corporate tax reform or 'race to the bottom'?
- International tax as international law : an analysis of the international tax regime
- International tax competition : a 21st-century restraint on government
- International tax competition : globalisation and fiscal sovereignty
- International tax competition: harmful or beneficial?
- International tax coordination for a second-best world (part I)
- International tax coordination for a second-best world (part II)
- International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
- International tax issues in a rapidly changing world
- International tax law : new challenges to and from constitutional and legal pluralism
- International tax policy : between competition and cooperation
- International taxation
- International taxation : meeting the challenges - the role of the OECD
- International taxation and multinational activity
- International taxation and the extractive industries
- International taxation handbook : policy, practice, standards, and regulation
- International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman
- International taxation of multinational enterprises (MNEs)
- International taxation policy
- Internationale Steuerpolitik zwischen Steuerwettbewerb, Steuerkoordinierung und dem Kampf gegen Steuervermeidung
- Internationaler Steuerwettbewerb und -politik aus Unternehmenssicht
- Interview met prof. dr. Han Kogels FB
- Introducing an IP license box in Switzerland : quantifying the effects
- Introduction : special issue on international tax co-operation and multilateralism
- Investor valuations of Japan's adoption of a territorial tax regime : quantifying the direct and competitive effects of international tax reform
- Is China internationally tax competitive?
- Is Singapore the new Switzerland?
- Is tax competition harmful?
- Is tax competition harming developing countries more than developed?
- Is there tax competition in ASEAN?
- Issues low-tax regimes should raise when negotiating with the OECD
- Italien im internationalen Wettbewerb der Steuerstandorte : Chancen, Herausforderungen und Perspektiven = Opportunità, sfide e prospettive dell'Italia nell'ambito della concorrenza tra i sistemi fiscali europei
- Italy's tax system : toward a European model?
- Janus with two faces, or the many faces of taxation
- Joint UK/Dutch seminar of the IFA, International Fiscal Association, London, 17-18 September 1999
- Justiça Tributária Internacional = International tax justice
- Key issues and options in international taxation : taxation in an interdependent world
- Klaus Vogel Lecture 2021: Unbundled tax sovereignty : refining the challenges
- L'Union européenne et la régulation de la concurrence fiscale
- L'ordine internazionale della competizione fiscale
- La competencia fiscal lesiva
- La tassazione del reddito transnazionale nell’era digitale
- La tonnage tax : il progetto italiano e le esperienze europee
- La transformación del marco fiscal internacional resultante de la reforma fiscal global = The transformation of the international tax framework resulting from the global tax reform
- Las ayudas de Estado fiscales, control supranacional de la regulación fiscal nacional y de las prácticas administrativas
- Latest developments on the interpretation of the concept of selectivity in the field of corporate taxation
- Le politiche fiscali a confronto: il caso Germania e il caso Italia
- Le rapport du Groupe de Travail pour l'application du Code de Conduite en matière de fiscalité des entreprises
- Les transformations de la légitimité de l'impôt dans la société contemporaine
- Local taxes and political influence : evidence from locally dominant firms in German municipalities
- Luxembourg signs the MLI : the right choices to remain competitive?
- Measuring and interpreting countries' tax attractiveness for investments in digital business models
- Medidas contra el fraude fiscal internacional
- Merger policy and tax competition : the role of foreign firm ownership
- Merits and demerits of fiscal competition
- Millionaire migration and state taxation of top incomes : evidence from a natural experiment
- Minimum taxes and repeated tax competition
- Modelling the impact of European taxation on the UK small company sector
- Monti reports and related documentation. "Taxation in the European Union"; "Taxation in the EU: Report on the development of tax systems"; "Towards tax co-ordination in the European Union - a package to tackle harmful tax competition"
- More fresh orange juice?
- More tax competition in the European Community?
- Moving to territoriality? : implications for the U.S. and the rest of the world
- Multilateral dynamics in bilateral settings : back to realpolitik
- National tax policy in Europe : to be or not to be?
- Navigating disruption : the politics of business tax reform as two-level game
- Navigating the EU-OECD harmful tax competition jungle
- Nederland en het Europese fiscale perspectief
- New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
- New frontiers in tax competition : what's so great about Estonia?
- No tax harmonisation
- Non-profit taxation on corporations in the EU : lessons from corporate tax reforms in Germany and tax implications of the global economic crisis
- Notes on the conditions for a corrective financial transaction tax
- Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe
- Något om diskrimineringsförbuden i EG-rätten och dubbelbeskattningsavtalen
- O Centro Internacional de Negócios de Cabo Verde como instrumento de desenvolvimento económico e social
- OECD harmful tax competition report and related initiatives leave the Caribbean offshore "in irons"
- OECD initiates crusade against harmful tax practices
- OECD report on harmful tax competition: strategic implications for Caribbean offshore jurisdictions
- OECD tax competition proposal : higher taxes and less privacy
- Offshore financial centers and "harmful tax competition" : the year 2000 in review
- Offshore financial centers and "harmful tax competition": the year 2000 in review
- Olson testifies at Finance Committee's second hearing on international competitiveness
- On China's inter-governmental tax competition and its effectiveness during economic transition
- Opinion Statement on European tax advisers' policy priorities for the 2019-2024 EU mandate
- Optimal tax expenditure competition strategy of governments in the presence of time inconsistency: the case for investment tax abatements
- Pautas para armonizar los objetivos de la OCDE para impedir la competencia fiscal desleal y de la OMC para evitar la discriminación desleal en el comercio internacional = Guidelines to harmonize the purposes of the OECD to prevent unfair tax competition and the WTO to avoid unfair discrimination in the international trade
- Pillar 2, tax competition, and low income Sub-Saharan African countries
- Pillar Two from the perspective of the European Union
- Planeamento e concorrência fiscal internacional
- Point J of the Code of Conduct or the primacy of politics over administration
- Policy challenges and corporate tax competition in a capital-mobile European Union
- Policy competition for foreign direct investment : a study of competition among governments to attract FDI
- Policy considerations when using tax incentives for foreign investment
- Policy forum: Patent box regimes - a vehicle for innovation and sustainable economic growth
- Post-Panama reflections : black, white and grey lists
- Predatory cooperation : reaction to L. Ahrens, L. Hakelberg & T. Rixen
- Preferential tax regimes with asymmetric countries
- Preventing international tax competition and the race to the bottom : a critique of the OECD Pillar Two Model rules for taxing the digital economy : a developing country perspective
- Principles of international taxation
- Principles of international taxation
- Probleme der Besteuerung II
- Proposed and enacted amendments to Netherlands Antilles tax law
- Public finance, trade and development = Finances publiques, commerce, et développement : proceedings of the 44th Congress of the International Institute of Public Finance : Istanbul, 1988
- Putting territoriality in its place : Singapore's perspective on tax competitiveness
- Reconsidering international tax neutrality
- Regimes fiscais preferenciais : Reino dos Países Baixos, República da Irlanda, Reino de Espanha - Zona Especial de Canárias, Ilhas Anglo-Normandas, Ilha de Man, Gibraltar : estudo comparativo incluindo reacção às iniciativas da UE e da OCDE
- Regulatory framework for tax incentives in developing countries after BEPS Action 5
- Removing U.S. tax subsidies for foreign investment
- Repatriierungsstrategien für U.S.-Investoren in Deutschland : Steuerplanung mit Holdinggesellschaften
- Resolution on the Commission communication "A package to tackle harmful tax competition in the European Union" (COM(97)0564 - C4-0333/ 98)
- Resolution on the Commission report on taxation in the European Union: report on the development of tax systems (COM(96)0546 - C4-0054/ 97)
- Rise and decline of the Westphalian principle in taxation : the web tax case
- Rising inequality in western tax systems : Austria as an example of the transformation from income-based taxation to consumption-based taxation
- Schwarze Listen im internationalen Steuerwettbewerb = Blacklists in international tax competition
- Self-help and altruism : exploring the problem of tax base erosion in developing countries
- Should tax policy target multinational firm headquarters?
- Small and less-developed jurisdictions and their struggle to comply to international standards
- Societas Europaea and mobility : how does the UK compare?
- Some reflections on enabling international institutions to tax capital income : reaction to L. Ahrens, L. Hakelberg & T. Rixen
- Source-based versus residence-based taxes in a dynamic model
- Sovereignty meets the EU : the ECJ announces the defeat of Keynes in Europe
- State aid and taxation in Spain
- State aid and the Primarolo list
- Stepping up the pressure on tax havens - Part 1
- Stepping up the pressure on tax havens : an update
- Steuergerechtigkeit
- Steuerlicher Gestaltungsmissbrauch und Europarecht (Teil I) : Öffnung der Steuersysteme im Recht der direkten Steuern der EU-Mitgliederstaaten und Abwehr grenzüberschreitender Gestaltungen durch Missbrauchvorschriften anhand ausgewählter Beispiele des deutschen Steuerrechts
- Steuerlicher Gestaltungsmissbrauch und Europarecht (Teil II) : Öffnung der Steuersysteme im Recht der direkten Steuern der EU-Mitgliederstaaten und Abwehr grenzüberschreitender Gestaltungen durch Missbrauchvorschriften anhand ausgewählter Beispiele des deutschen Steuerrechts
- Steuersysteme der Zukunft
- Steuersysteme im Wettbewerb
- Steuerwettbewerb - Schweizer Steuersystem weiterhin kompetitiv : Einzelne Kantone mischen bei Gewinnsteuern in Europa vorne mit/Schweiz bei Mehrwertsteuer führend
- Steuerwettbewerb und Steuerkoordination in der EU
- Subventionsrecht und "Schädlicher Steuerwettbewerb" : Selektivität von Steuervergünstigungen als gemeinsames Kriterium
- Swedish CFC-rules under scrutiny of EC law : harmful tax competition and the free movement of capital in relation to third countries
- Tackling a taxation question
- Tax Justice Network
- Tax by design for the Netherlands
- Tax cacophony and the benefits of free trade
- Tax competition - current trends for company taxation in Europe
- Tax competition : an analysis of the fundamental arguments
- Tax competition : what (if anything) to do about it?
- Tax competition among modern states
- Tax competition and EU law
- Tax competition and federal equalization schemes with decentralized leadership
- Tax competition and fiscal equalization under corporate income taxation
- Tax competition and international tax agreements : lessons from economic theory
- Tax competition and tax coordination in aggressive tax planning : a false dichotomy
- Tax competition and tax coordination in the European Union
- Tax competition and the EU anti-money laundering regime
- Tax competition and the future of Panama's offshore center
- Tax competition and the internal market
- Tax competition and the welfare state : time to surrender or to reconsider
- Tax competition heats up in Central Europe
- Tax competition in East Africa : a race to the bottom?
- Tax competition in Europe - the national perspective
- Tax competition in Europe : 2002 EATLP Congress
- Tax competition in Europe : the legal perspective
- Tax competition in Europe and America
- Tax competition in a digital world
- Tax competition in the European Union
- Tax competition or tax harmonization? : experience from a small open European economy
- Tax competition's terminological and factitious lure
- Tax competition, benefit taxes, and fiscal federalism
- Tax competition, tax arbitrage and the international tax regime
- Tax competition: a national debate
- Tax coordination and competition in the West African Economic and Monetary Union
- Tax coordination in the European Union : working paper
- Tax evasion, tax competition and the gains from nondiscrimination : the case of interest taxation in Europe
- Tax harmonization threatens U.S. competitive advantage in global economy
- Tax havens, tax competition, and economic performance
- Tax incentives in the BEPS era
- Tax incentives to entice foreign direct investment : should there be a distinction between developed countries and developing countries?
- Tax inversions : time to take a look in the mirror reflections on the inversion phenomenon
- Tax on compensation of capital : a conceivable EU initiative
- Tax planning with holding companies - repatriation of US profits from Europe : concepts, strategies, structures
- Tax policies in a transition to a knowledge-based economy : the effective tax burden of companies and highly skilled labour
- Tax policies in the European Union 2020 Survey
- Tax policy and international competitiveness
- Tax policy for competitiveness, growth, and retirement security
- Tax policy, tax competition, and fiscal rules : insights from a classroom experiment and surveys of politicians
- Tax reform in developing countries
- Tax rulings and State aid qualification : should reality matter?
- Tax sovereignty, tax competition and the base erosion and profit shifting concept of permanent establishment
- Tax spillovers from U.S. corporate income tax reform
- Tax trends and tax reforms in the developing East Asia and Pacific region
- Tax, trade and harmful tax competition : reflections on the FSC controversy
- Taxation : philosophical perspectives
- Taxation and competition : the realization of the Internal Market
- Taxation and competition: the realization of the internal market
- Taxation and democracy
- Taxation in the European Union. SEC(96) 487 final
- Taxation in theory and practice : selected essays of George R. Zodrow
- Taxation of financial intermediation activities in Hong Kong
- Taxation of internet trade
- Taxation under formula apportionment : tax competition, tax incidence, and the choice of apportionment factors
- Taxes and competitiveness : how much competitive is European tax competition?
- Taxing multi-nationals under union wage bargaining
- Taxing multinational business in lower-income countries : poverty, tax competion, and base erosion [part 2]
- Taxpayer responses to competitive tax policies and tax policy responses to competitive taxpayers : recent evidence
- Territorial tax systems : motivations and key considerations for effective change
- Territoriality : for and against
- The Code of Conduct and the fight against harmful tax competition
- The Code of Conduct in 2000 : cracking the Code or coating the crack?
- The Cyprus tax reform : from a tax paradise to a paradise for taxes
- The David H. Tillinghast Lecture : tax competition - to welcome or not?
- The David R. Tillinghast lecture : tax harmonization in Europe : the pros and cons
- The EC Code of Conduct for business taxation
- The EU common consolidated corporate tax base
- The European Commission's idea of small business tax neutrality
- The First World Tax Conference proceedings : taxes without borders
- The Gulf Cooperation Council (GCC) states : new players in the international tax competition game
- The IMF Policy Paper and formulary apportionment : an alternative international tax architecture? Part 2
- The Madeira free zone and its standpoint within the European Union
- The Multilateral Instrument as a platform for co-ordination of international tax policies
- The OECD "harmful tax competition" initiative
- The OECD and harmful tax practices
- The OECD and the EU: two approaches to harmful tax competition
- The OECD initiative : harmful tax practices and tax havens
- The OECD report identifying harmful tax practices and tax havens solidifies the momentum of the harmful tax competition initiative
- The OECD's report on harmful tax competition
- The U.S. border tax and its implications for the EU
- The U.S. border tax and its implications for the EU
- The UK and non-EU states : fortress Europe?
- The assault on low tax jurisdictions: a call for balance and debate
- The benefits of tax competition
- The benefits of tax competition
- The brave (and uncertain) new world of international taxation under the 2020s compromise
- The capital structure of multinational companies under tax competition
- The changing face of tax havens
- The changing world of European tax policy
- The competitiveness of EU tax systems
- The connection between competitiveness and international taxation
- The corporate income tax and the competitiveness of U.S. industries
- The creeping normative role of the EC Commission in the twin-track struggle against State aids and harmful tax competition
- The distorting effects of imputation systems on tax competition in the EU
- The duty of countries and enterprises to pay their fair share
- The effect of international tax policy on business location decisions
- The emergence of the 'technological tax hub' : digitally oriented trajectories of reforms in tax planning hub jurisdictions
- The evolving role of the corporate income tax
- The final list of the Code of Conduct Group
- The greatest invention : tax and the campaign for a just society
- The impact of economic globalization on taxation
- The implementation of anti-BEPS rules in the EU : a comprehensive study
- The influence of EU tax law on Austria
- The interactions of corporate tax between the EC, Japan and the United States
- The intergenerational distribution effects of the investment tax credit under monopolistic competition
- The international tax competitiveness index
- The list of uncooperative tax havens
- The merits of a territorial tax system
- The modern marketplace, the rise of intangibles and transfer pricing
- The need for global minimum tax : assessing Pillar Two reform
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- The potential impact of Pillar Two on tax incentives
- The power to tax in Europe
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- The race is on
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- The role of good governance in the tax systems of the European Union
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- The triumph of injustice : how the rich dodge taxes and how to make them pay
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- Treasure islands
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- Tributação internacional da renda : a competitividade brasileira à luz das ordens tributária e econômica
- Trump's tax reform plan : a Chinese perspective
- U.S. exceptionalism in international taxation : it's time for a change
- U.S. international tax policy for a global economy
- U.S. international taxation : cases and materials
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- Unilateral introduction of destination-based cash-flow taxation
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- What ought to be taxed and what can be taxed : a new international dilemma
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- What will the corporate income tax look like when Claus Staringer reaches his sixtieth birthday? = Die zukünftige Entwicklung der Körperschaftsteuer bis zum sechzigsten Geburtstag von Claus Staringer
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- Who pays the corporate tax in a global economy?
- Will democrats fall into their own trap on Pillar Two?
- Winning the tax wars : tax competition and cooperation
- World Trade Organization law and tax law
- Zur Gewinnbesteuerung von Körperschaften in der Europäischen Gemeinschaft
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/28xhdlbn1tc/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/28xhdlbn1tc/">tax competition</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/28xhdlbn1tc/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/28xhdlbn1tc/">tax competition</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
