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Articles (22)

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1-10 of 22 results for Tax Treaties

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Select article: Developing Countries,tax Treaty Shopping and the Global Minimum Tax

Open access

Research article

First published 2025-11

Developing Countries,tax Treaty Shopping and the Global Minimum Tax

Maarten van ‘t Riet, Arjan Lejour

Public Finance Review

Select article: Tax Effects of Treaty Shopping and OECD’s BEPS Implications

Retricted access

Research article

First published 2020-6

Tax Effects of Treaty Shopping and OECD’s BEPS Implications

Gaurav Shukla, Suesh Kumar Pandey, Shiu Lingam

FIIB Business Review

Select article: The Effects of Double Tax Treaties for Developing Countries. A Case Study of Austria's Double Tax Treaty Network

Retricted access

Research article

First published 2016-12

The Effects of Double Tax Treaties for Developing Countries. A Case Study of Austria's Double Tax Treaty Network

Julia Braun, Daniel Fuentes

Public Finance and Management

Select article: Asymmetric Double Tax Treaties: Relief Method and Tax Sparing for Foreign Direct Investment in Developing Countries

Open access

Research article

First published 2025-1

Asymmetric Double Tax Treaties: Relief Method and Tax Sparing for Foreign Direct Investment in Developing Countries

Pranvera Shehaj, Martin Zagler

Public Finance Review

Select article: Global Governance,Tax Treaties,and Credible Commitments

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Research article

First published 2018-3

Global Governance,Tax Treaties,and Credible Commitments

Austin P. Johnson

World Affairs

Select article: Do Tax-Benefit Packages Treat Families in the Same Manner When Unemployment Strikes?

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Research article

First published 2013-12

Do Tax-Benefit Packages Treat Families in the Same Manner When Unemployment Strikes?

Anders Freundt, Simon Grundt Straubinger, Jon Kvist

European Journal of Social Security

Select article: The lingering laws? Does the Brexit Agreement provide the EU with authority to monitor the UK income tax system?

Open access

Research article

First published 2025-3

The lingering laws? Does the Brexit Agreement provide the EU with authority to monitor the UK income tax system?

Shafi U Khan Niazi, Richard Krever

Common Law World Review

Select article: Pigovian Taxation at the Supranational Level: Fiscal Provisions of the International Oil Pollution Compensation Fund

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Research article

First published 1997-06

Pigovian Taxation at the Supranational Level: Fiscal Provisions of the International Oil Pollution Compensation Fund

Bernard P. Herber

The Journal of Environment & Development

Select article: Taxing Sovereign Wealth Funds: Looking to Singapore for Inspiration

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Research article

First published 2017-3

Taxing Sovereign Wealth Funds: Looking to Singapore for Inspiration

Sally-Ann Joseph

Federal Law Review

Select article: Bilateralism or multilateralism? The political economy of avoiding international double taxation

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Other

First published 2010-12

Bilateralism or multilateralism? The political economy of avoiding international double taxation

Thomas Rixen

European Journal of International Relations

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