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Residence and Economic Substance of Subsidiary Corporations in International and European Tax Law
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Authors: Savvas Kostikidis
Categories: Law
Type: BOOK - Published: 2024-10-10 - Publisher: Kluwer Law International B.V.

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Advanced Issues in International and European Tax Law
Language: en
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Authors: Christiana HJI Panayi
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Type: BOOK - Published: 2015-12-03 - Publisher: Bloomsbury Publishing

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This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as inte
Addressing Base Erosion and Profit Shifting
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Pages: 91
Authors: OECD
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Type: BOOK - Published: 2013-02-12 - Publisher: OECD Publishing

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This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
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This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels o
European Tax Law
Language: en
Pages: 400
Authors: Ben Terra
Categories: Business & Economics
Type: BOOK - Published: 1997-08-27 - Publisher: Springer

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Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market aff