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Tax Law: International & Comparative Tax eJournal

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Trusts and Double Taxation Agreements

eJournal of Tax Research, Vol. 2, No. 2, 2004
Posted: 07 Jan 2005
Accepted Paper Series
Victoria University of Wellington - Faculty of Law

Multiple version iconThere are 2 versions of this paper


U.S. Investment in New Zealand: Tax Issues and Opportunities

Journal of Taxation of Investments, Vol. 23, p. 29, Fall 2005
Posted: 21 May 2007
Accepted Paper Series
Credit Suisse AG - Auckland Office and Credit Suisse AG - Auckland Office

U.S. Investment Tax Credit: Alternative to the President's Flawed Dividend Plan, Financed by Eti Repeal

Posted: 11 Apr 2003
Accepted Paper Series
The Pennsylvania State University (University Park) – Penn State Law

U.S. Tax Information Exchange Agreements: A Comparative Analysis

Posted: 21 May 2003
Accepted Paper Series
Sharp, Smith & Harrison, P.A., Sharp, Smith & Harrison, P.A., Sharp, Smith & Harrison, P.A. and Sharp, Smith & Harrison, P.A.

UK and EU Merger Reforms Increase Opportunity for Financial Institution Consolidation

Posted: 20 Jul 2003
Accepted Paper Series
McDermott, Will & Emery and McDermott, Will & Emery

Uneven Treatment of Family Life? Horizontal Equity in the U.S. Tax and Transfer System

Posted: 18 Sep 2012
Working Paper Series
Otto-von-Guericke-Universität Magdeburg, Free University of Berlin (FUB) - Department of Business and Economics and University of Connecticut School of Law

Unravelling the Mysteries of the Oracle: Using the Delphi Methodology to Inform the Personal Tax Reform Debate in Australia

eJournal of Tax Research, Vol. 5, No. 1, pp. 105-134, 2007
Posted: 12 Jul 2007
Accepted Paper Series
University of New South Wales

Unrecognized Deferred Taxes: Evidence from the UK

Posted: 28 Oct 2003
Accepted Paper Series
Temple University - Department of Accounting and INSEAD

Untangling the Worldwide VAT Web on Digital Supplies

Australian Tax Forum, Vol. 32(2), 2017
Number of pages: 35 Posted: 27 Jul 2017
Working Paper Series
UNSW Australia Business School, School of Taxation and Business Law, & ATAX and University of Pretoria - Department of Accounting

Use of Nova Scotia Unlimited Liability Companies by U.S. Taxpayers

Posted: 23 Aug 2001
Accepted Paper Series
Aird & Berlis LLP

User Participation in Value Creation

British Tax Review, 2018, Pp. 407
Posted: 28 Nov 2018
Accepted Paper Series
Georgetown University Law Center

Using Brown Group Regulations to Minimize Subpart F Income

Posted: 27 Aug 2003
Accepted Paper Series
Vinson & Elkins LLP

Using Formal Agreements to Achieve Disc Benefits

International Journal, Vol. 33, p. 303, May 14, 2004
Posted: 22 Jul 2004
Accepted Paper Series
Feinschreiber & Associates and Feinschreiber & Associates

Valuing German Companies Using the Adjusted Present Value Approach

Posted: 05 Sep 1997
Working Paper Series
Universitat Regensburg and Goldman, Sachs & Co. oHG

VAT Fraud, Cryptocurrencies and a Future for the VAT System

International VAT Monitor, 2019 (Volume 30), No 5
Posted: 04 Jun 2020
Accepted Paper Series
Bank of Italy

VAT Obligations of Entities Under Liquidation: Reflections From the European Court of Justice

(2019) 60 Goods and Service Tax Reports (Journal) 8-12
Posted: 17 Feb 2019
Accepted Paper Series
Supreme Court of India

Venture Capital Tax Reforms in Australia and New Zealand

New Zealand Journal of Taxation Law and Policy, Vol. 11, No. 2, 2005, U of Melbourne Legal Studies Research Paper No. 139
Posted: 25 Jan 2006
Accepted Paper Series
University of Melbourne - Law School

Vpliv davčnih olajšav za otroke in otroških dodatkov na razpoložljive dohodke družin (Impact of Tax Reliefs and Child Benefits of Family Disposable Income in Slovenia, Croatia and Austria)

IB revija (1318-2803) 33 (1999), 4; 31-44
Posted: 25 Jan 2016 Last Revised: 25 Jan 2016
Accepted Paper Series
University of Rijeka - Faculty of Economics, Institute for Economic Research (IER) Slovenia and Independent

Welcome (Mostly) Guidance on the New Repatriation Provisions

Posted: 21 Jan 2005
Accepted Paper Series
Ernst & Young LLP - International Tax Services, Ernst & Young LLP - International Tax Services and Ernst & Young LLP - International Tax Services

Welfare Effects of Regressive Taxation and Subsidies in China

Posted: 18 Apr 2010
Working Paper Series
The University of Manchester - Economics - School of Social Sciences and Centre for Chinese Studies and University of Stellbosch

What Can We Learn from Comparative Tax Law?

Posted: 23 Apr 2004
Accepted Paper Series
International Monetary Fund (IMF)

What Drives Provincial Health Expenditure?

Posted: 07 Jul 2005
Accepted Paper Series
Lakehead University

What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective

Accounting in Europe, Vol. 4, pp. 141-168, 2007
Posted: 04 Jan 2008 Last Revised: 06 Feb 2013
Accepted Paper Series
Vienna University of Economics and Business and Vienna University of Economics and Business

What Is Really Wrong with Global Tax Governance and How to Properly Fix It

World Tax Journal, Vol. 10, Issue 4, November 2018
Posted: 03 Jan 2019 Last Revised: 22 Jan 2020
Accepted Paper Series
McGill University - Faculty of Law

What is Tax Treaty Abuse? (Is Treaty Shopping an Outdated Concept?)

Posted: 06 Nov 2000
Accepted Paper Series
Willkie Farr & Gallagher

What Makes the Personal Income Tax Progressive? A Comparative Analysis for Fifteen OECD Countries

Posted: 19 Oct 2001
Accepted Paper Series
World Bank - Development Research Group (DECRG) and Erasmus School of Economics

Where's the Harm in Tax Competition? Lessons from US Multinationals in Ireland

Critical Perspectives on Accounting, Vol. 17, 2006
Posted: 20 Sep 2007
Accepted Paper Series
University of Limerick - Kemmy Business School

Which Fiscal Instruments are Effective in Reducing Carbon Emissions from Road Transport? Australia's Greenhouse Measures and Tax Instruments Compared Internationally

In N. C., Janet Milne, Larry Kreiser, Hope Ashiabor (Ed.), Critical Issues in Environmental Taxation (Vol. V, pp. 873–905). New York, United States: Oxford University Press.
Posted: 13 Mar 2018
Accepted Paper Series
Griffith University - Griffith Business School

Who Benefits from Inconsistent Multinational Tax Transfer Pricing Rules?

Contemporary Accounting Research, Vol. 23, No. 1, Spring 2006
Posted: 09 Nov 2005
Accepted Paper Series
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and VU University Amsterdam

Why Do Countries Mandate Accrual Accounting for Tax Purposes?

Journal of Accounting Research, Vol. 52, No. 5, 2014
Posted: 16 Nov 2014
Accepted Paper Series
Lancaster University - Department of Accounting and Finance and WHU - Otto Beisheim School of Management

Multiple version iconThere are 2 versions of this paper


Why Governments Should Tax Mobile Capital in the Presence of Unemployment

University of Munich, Center for Economic Studies Working Paper No. 175
Posted: 12 Mar 1999
Working Paper Series
University of Helsinki - Department of Political and Economic Studies and Freie Universitaet Berlin

Why the Japanese Taxpayer Always Loses

Posted: 28 Aug 1999
Accepted Paper Series
Harvard Law School and Indiana University - Kelley School of Business - Department of Business Economics & Public Policy

Multiple version iconThere are 2 versions of this paper


Why Was Hong Kong Unable to Substantially Implement Tax Information Exchange in Time?

Posted: 06 Jun 2014
Working Paper Series
Hong Kong Polytechnic University

Women's Economic Outcomes, Gender Inequality and Public Policy: Findings from the Luxembourg Income Study

Socio-Economic Review, Vol. 2, pp. 213-238, 2004
Posted: 29 Feb 2008
Accepted Paper Series
The Graduate Center / City University of New York

Worldwide Apportionment of Interest Revisited

Posted: 19 Jul 2003
Accepted Paper Series
McDermott, Will & Emery and McDermott, Will & Emery

Would H.R. 463 Improve the Competitiveness of U.S. R&D Tax Incentives?

Posted: 06 Jun 2003
Accepted Paper Series
Wayne State University and Wayne State University

Wrongs and Remedies: The U.S. Tax Treatment of Multinational Partnerships of Individuals

Posted: 18 Jun 2004
Accepted Paper Series
Freshfields Bruckhaus Deringer LLP

‘Denial of Justice’ Claim in Investment Treaty Arbitration: An Analysis of the Vodafone Case

Posted: 25 Oct 2013
Working Paper Series
National Law University Jodhpur (NLUJ)

‘God Save the Brexit’: Tax Implications of Leave Vote

European Taxation, Vol 56, n.º 11, 2016
Posted: 14 Aug 2020
Accepted Paper Series
affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN, International Bureau of Fiscal Documentation, West University of Timisoara and affiliation not provided to SSRN