3000 DR Rotterdam
Netherlands
http://www.eur.nl/en
Erasmus University Rotterdam
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Pillar Two, GLOBE, BEPS, company taxation, digital economy
Base Erosion and Profit Shifting, Tax Avoidance, Corporate Taxation
Fairness, Corporate Taxation, Globalization, Tax Competition, Tax Planning, European Union, Formula Apportionment, Common Consolidated Corporate Tax Base, Factor Manipulation
digital economy, corporate taxation, BEPS
Pillar One, Pillar Two, top-up tax, tax treaty compatibility,
Pillar Two, Company Taxation, Minimum Taxation, transitional rule, tax accounting
Tax Avoidance, Tax Abuse, Company Taxation, General Anti Abuse Rule
Tax competition, tax planning, European Union, Common Consolidated Corporate Tax Base, factor manipulation
tax competition, tax planning, European Union, Common Consolidated Corporate Tax Base, factor manipulation
Company Taxation, Common Consolidated Corporate Tax Base, Formulary Apportionment, Internal Market
Corporate Taxation, Base Erosion Profit Shifting, Digital Economy, Global Anti Base Erosion
Permanent Establishment, Base Erosion and Profit Shifting, Multilateral Instrument, Digital Economy
Company Taxation, Digital Economy, Base Erosion, Profit Shifting
Tax competition, tax planning, Base Erosion and Profit Shifting
Tax Competition, Tax Planning, European Union, Common Consolidated Corporate Tax Base, Factor Manipulation
Base Erosion and Profit Shifting, EU, Corporate tax integration
Business Taxation, BEPS 7, Permanent Establishment, Commissionaire, Profit Attribution
BEPS, Formulary Apportionment, CCCTB, Digital Economy, GLOBE
Fairness, Corporate Taxation, Globalization
International taxation, european taxation, BEPS, globalization
Pillar Two, No Benefits Requirement, Base Erosion and Profit Shifting, BEPS
Principles of international taxation, digital economy, source principle, residence principle, origin principle, destination principle
Digital Economy, Unified Approach, Company Taxation, Transfer Pricing, Formulary Apportionment
Business income taxation, double tax relief methods
Pillar One, Pillar Two, corporate tax reform, equity, neutrality, tax competition
Made in America Tax Plan, Pillar One, Pillar Two, Tax Avoidance, Tax Competition
international taxation, business taxation, european law, fundamental freedoms
European Law, Corporate Taxation
Pillar One, Pillar Two, Africa, equity, tax incentives, tax competition, developing countries
Pillar Two, Commentary, OECD, Inclusive Framework, Corporate Tax Reform, Equality Principle
international taxation
Income Taxation, European Union
EU tax law, tax policy, Base Erosion and Profit Shifting, Pillar One, Pillar Two, Formula Apportionment
Court of Justice EU, Court of the European Free Trade Association, Transfer Pricing, tax avoidance, Base Erosion and Profit Shifting
EU Law, Fundamental Freedoms, Dislocation, Discrimination, Restriction
BEFIT, Company taxation, internal market, corporate tax reform, Pillar One, Pillar Two
BEFIT, Corporate tax reform, internal market, Pillar One, Pillar Two
Amount B, Pillar One, Pillar Two, Company Taxation, Corporate Tax Reform, OECD, Transfer Pricing