Add to ORKGMore and more instruments are available for countries to challenge all kind of structures being used by companies. Fighting non-acceptable tax avoidance is fine but these new rules provide instruments which create confusion about the thin line between acceptable and non-acceptable. Tax payer rights could be the issue here
Tax Avoidance by multinational corporations has become a hot topic across the globe. Many of the big...
How does a government distinguish between tax planning and tax abuse? Most democratic societies agre...
Coordination among nations over the taxation of international transactions rests on a network of som...
More and more instruments are available for countries to challenge all kind of structures being used...
Over the last 40 years, the world has experienced exponential growth in international trade and inve...
The book explores the problem of abuse prevention in tax treaty law from the 1977 OECD Model Tax Con...
The ability of some countries to unilaterally change, or override;\u27 their tax treaties through d...
Analysis of the international network of double tax treaties reveals a large potential for tax avoid...
The concept of treaty abuse, although being of great significance to the operation of international ...
In recent years, there has been a dramatic increase in the attention given to abusive tax schemes th...
International tax avoidance by multinational corporations is now frontpage news. At its core, the is...
This study proposes to analyze the phenomenon of tax treaty abuse and the use of tax treaties as to...
Multinational Companies are using treaties between states to enter into schemes for tax avoidance an...
The EU principle of prohibition of abuse of rights applied to taxation reflects the need to consider...
The Internal Revenue Service in recent years has been particularly concerned about third-country res...
Tax Avoidance by multinational corporations has become a hot topic across the globe. Many of the big...
How does a government distinguish between tax planning and tax abuse? Most democratic societies agre...
Coordination among nations over the taxation of international transactions rests on a network of som...
More and more instruments are available for countries to challenge all kind of structures being used...
Over the last 40 years, the world has experienced exponential growth in international trade and inve...
The book explores the problem of abuse prevention in tax treaty law from the 1977 OECD Model Tax Con...
The ability of some countries to unilaterally change, or override;\u27 their tax treaties through d...
Analysis of the international network of double tax treaties reveals a large potential for tax avoid...
The concept of treaty abuse, although being of great significance to the operation of international ...
In recent years, there has been a dramatic increase in the attention given to abusive tax schemes th...
International tax avoidance by multinational corporations is now frontpage news. At its core, the is...
This study proposes to analyze the phenomenon of tax treaty abuse and the use of tax treaties as to...
Multinational Companies are using treaties between states to enter into schemes for tax avoidance an...
The EU principle of prohibition of abuse of rights applied to taxation reflects the need to consider...
The Internal Revenue Service in recent years has been particularly concerned about third-country res...
Tax Avoidance by multinational corporations has become a hot topic across the globe. Many of the big...
How does a government distinguish between tax planning and tax abuse? Most democratic societies agre...
Coordination among nations over the taxation of international transactions rests on a network of som...