Global investment patterns mean that effective taxation of foreign investors is of increasing
importance to the economies of lower income countries. It is thus of considerable concern …

The study conducted by the Centre of European Economic Research (ZEW), the University
of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a …

This paper considers the proposals of the Mirrlees Review to introduce an allowance for
corporate equity (ACE) in the corporation tax system. It assesses how an ACE would affect …

There has been intense competition among developed and developing countries to attract
foreign direct investment (FDI) in recent years. This competition for FDI is due to the fact that …

The aim of this study is to provide economic evidence of the relevance of aggressive tax
planning (ATP) structures for all EU Member States. The study relies on economic indicators …

The study of corporate tax reforms and their impact has been an area of great research
interest not only for scholars but also for practitioners and policymakers. It is important to …

'Beside the great issues of progress, sovereignty and economic justice that swirl around the
MNE, taxation sounds like a matter for petty minds that warm to accountancy. That instinct is …

Global investment and cross-border enterprise in low-income countries (LICs) mean that
effective taxation of foreign investors is of increasing importance to their economies. This is …

Corporate income tax is the main source of national revenue in China. South Korea and
China have a close relationship and similar economic policies. South Korea is one of the …

Verotuksellisessa toimivallassa lähtökohta on, että kukin valtio tai oikeusalue määrittää
kansallisessa sääntelyssään, kuka on velvollinen maksamaan valtiossa tai oikeusalueella …