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Harmful Tax Competition An Emerging Global Issue
Language: en
Pages: 82
Authors: OECD
Categories:
Type: BOOK - Published: 1998-05-19 - Publisher: OECD Publishing

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Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto l
The Global Minimum Tax | Selected Issues on Pillar Two
Language: en
Pages: 510
Authors: Valentin Bendlinger
Categories: Law
Type: BOOK - Published: 2024-10-18 - Publisher: Linde Verlag GmbH

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Global Minimum Tax at a glance The OECD ́s Global Minimum Tax is amongst the most discussed topics in the recent international tax law debate. The book provide
CONFLICTS OF INTERNATIONAL LEGAL FRAMEWORKS IN THE AREA OF HARMFUL TAX COMPETITION
Language: en
Pages:
Authors: PEDRO SCHOUERI.
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Type: BOOK - Published: 2019 - Publisher:

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Conflicts of International Legal Frameworks in the Area of Harmful Tax Competition
Language: en
Pages: 324
Authors: Pedro Guilherme Lindenberg Schoueri
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This book sheds light on the complexity of the environment in which the BEPS Project operates. It contrasts the commands of the modified nexus approach (BEPS Ac
Substance in International Tax Law
Language: en
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Authors: Florian Navisotschnigg
Categories: Law
Type: BOOK - Published: 2022-08-09 - Publisher: Kluwer Law International B.V.

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The notion of ‘substance’ is proving to be central to the OECD’s base erosion and profit shifting (BEPS) project, particularly in the area of taxation of