Preventing tax base erosion and profit shifting occasioned by offshore indirect transfer of assets perspectives from Africa

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:World tax journal
1. Verfasser: Oguttu, Annet Wanyana (VerfasserIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: 2022
Schlagworte:
Steuererhebungsverfahren > Gewinnverlagerung > Internationale Unternehmensbesteuerung > Doppelbesteuerung > Multinationales Unternehmen > Afrika > Aufsatz in Zeitschrift
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Titel Jahr Verfasser
History and future of EU taxation according to Frans Vanistendael : inspiration for a constructive and critical dialogue 2022 Essers, P. H. J.
Tax abuse in the European Union : the current state of affairs 2022 De Broe, Luc
Is there an international minimum standard on tax treaty shopping after BEPS action 6? : some recent divergent trends 2022 Martín Jiménez, Adolfo J.
The brave (and uncertain) new world of international taxation under the 2020s Compromise 2022 Elliffe, Craig
Towards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standard 2022 Kuźniacki, Błażej
IP box regimes and multinational enterprises : does nexus pay off? 2022 Müller, Jessica M.
Fundamental elements of a blockchain-based tax system : when to use blockchain for tax? 2022 Post, Dennis
An unfinished patchwork : an assessment of the current international tax dispute resolution system from a developing country perspective 2022 Quiñones, Natalia
Abuse, shell entities and right of establishment : a plea for refocusing current proposals and achieving deeper coordination within the internal market 2022 Pistone, Pasquale
Building the EU tax sovereignty : lessons from federalism 2022 Bizioli, Gianluigi
The OECD/G20 global minimum tax and dispute resolution : a workable solution based on Article 25(3) of the OECD model, the principle of reciprocity and the GloBE model rules 2022 Danon, Robert
Preventing tax base erosion and profit shifting occasioned by offshore indirect transfer of assets : perspectives from Africa 2022 Oguttu, Annet Wanyana
EU beneficial ownership further developed : a view from a different angle 2022 Weber, Dennis
What corporate tax policy has to do with sustainability and how companies should deal with it 2022 Valsecchi, Alfio
Most favoured nation clauses in tax treaties : comparative analysis and main issues 2022 Jalan, Nupur
The law and policy of VAT tourist tax refund schemes : a comparative analysis 2022 Wang, Tingting
In memoriam issue-preface : Frans Vanistendae's legacy for the future of European and International Tax Law 2022 Pistone, Pasquale
Principal purpose test and customary international law : a note of caution 2022 Galán, Alexis
Tax treaty obstacles in implementing the Pillar Two global minimum tax rules and a possible solution for eliminating the various challenges 2022 Chand, Vikram
How to move forward with country-by-country reporting? : a qualitative content analysis of the stakeholders' comments in the OECD 2020 review 2022 Müller, Raphael
Alle Artikel auflisten