Recent tax developments aimed at mitigating the possibilities of base erosion and profit shifting are expected to increa
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General anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades
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This paper considers two empirical questions about tax incentives: (1) are incentives used as tools of tax competition a
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Could the existing level of government services by provided at a lower cost? This study presents a convincing argument f
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Behandelt werden: Base Erosion and Profit Shifting aus der Sicht von Verwaltung und Unternehmen Neuausrichtung der Mi
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Most people would agree that tax systems ought to be ‘just’, and perhaps a great deal more just than they are at present
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Presents a description, analysis, and appraisal of the productive sales tax in France.
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