Add to ORKGTaxes have many aspects: legal, economic, moral etc. Focussing on only one of these aspects focusses misunderstanding of the current international debate on aggressive tax planning
Title in English: Legal aspects of tax planning in the direct tax area Abstract: In 2012, the Europe...
The goal of a simplification of the tax system can be made tractable by reference to the measure of ...
Compte rendu de : Holger Nehring, Florian Schui (Éd.), Global Debates about Taxation,Basingstoke, Pa...
The current debate on tax planning has to distinguish between tax evasion and aggressive tax plannin...
Taxpayers who pay their tax on time may apply for tax avoidance practices within the criteria set ou...
peer reviewedGermany has been at the centre of international tax law development for more than 100 y...
Fiscal experts and government ministers stated recently that the rich are too highly taxed. I try to...
Like Germany, most industrial countries use international tax competition to justifY their corporate...
The process of globalization has an important impact on national tax policies. Most of the literatur...
ENGLISH: All over the world States struggle with guaranteeing effective taxation at a level playing ...
L’introduction, au XXIe siècle, du concept de la planification fiscale agressive s’inscrit dans le c...
The process of globalization has an important impact on national tax policies. Most of the literatur...
Considering the ever-increasing government debts of industrial countries as well as missing financia...
The article deals with the interconnected issues of tax "burden" and international tax competition. ...
To objectively define the ideas of 'fair taxation and 'fair share' is in the eyes of the author very...
Title in English: Legal aspects of tax planning in the direct tax area Abstract: In 2012, the Europe...
The goal of a simplification of the tax system can be made tractable by reference to the measure of ...
Compte rendu de : Holger Nehring, Florian Schui (Éd.), Global Debates about Taxation,Basingstoke, Pa...
The current debate on tax planning has to distinguish between tax evasion and aggressive tax plannin...
Taxpayers who pay their tax on time may apply for tax avoidance practices within the criteria set ou...
peer reviewedGermany has been at the centre of international tax law development for more than 100 y...
Fiscal experts and government ministers stated recently that the rich are too highly taxed. I try to...
Like Germany, most industrial countries use international tax competition to justifY their corporate...
The process of globalization has an important impact on national tax policies. Most of the literatur...
ENGLISH: All over the world States struggle with guaranteeing effective taxation at a level playing ...
L’introduction, au XXIe siècle, du concept de la planification fiscale agressive s’inscrit dans le c...
The process of globalization has an important impact on national tax policies. Most of the literatur...
Considering the ever-increasing government debts of industrial countries as well as missing financia...
The article deals with the interconnected issues of tax "burden" and international tax competition. ...
To objectively define the ideas of 'fair taxation and 'fair share' is in the eyes of the author very...
Title in English: Legal aspects of tax planning in the direct tax area Abstract: In 2012, the Europe...
The goal of a simplification of the tax system can be made tractable by reference to the measure of ...
Compte rendu de : Holger Nehring, Florian Schui (Éd.), Global Debates about Taxation,Basingstoke, Pa...