Skip to contents Kohnz, Christian [Author] Base-Erosion-and-Profit-Shifting (BEPS) : wie Apple, Alphabet und Co. Milliardengewinne ins Ausland verlagern Books Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Hamburg: Igel Verlag RWS, 2017 Published in: Recht, Wirtschaft, Steuern Leukefeld, Robert [Author] ; Verlag Dr. Kovač, Westfälische Wilhelms-Universität Münster Das Konzept der Substanz im Steuerrecht : nationale und multinationale Substanzvorschriften unter besonderer Berücksichtigung der BEPS-Initiativen von OECD und EU Books Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Hamburg: Verlag Dr. Kovač, 2018 Published in: Schriftenreihe Münstersche Forschungsbeiträge zu Rechnungslegung und Unternehmensbesteuerung ; 5 Avi-Yonah, Reuven S. [Author] The 1923 Report and the International Tax Revolution Books View online Schließen > Access https://ssrn.com/abstract=4365398 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023 Plekhanova, Victoria [Author] The Legitimizing Effects of the OECD's Fairness-Based Narratives Books View online Schließen > Access https://ssrn.com/abstract=4344026 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023 Avi-Yonah, Reuven S. [Author]; Fishbien, Nir [Author] What Would Surrey Say? The Long Reach of Stanley S. Surrey Books View online Schließen > Access Full access (via DOI) https://ssrn.com/abstract=4305484 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023 Published in: U of Michigan Public Law Research Paper ; No. 23-005 Morriss, Andrew P. [Author] Forward Down the Road to Serfdom : International Tax Law as a Means of Central Planning Books View online Schließen > Access Full access (via DOI) https://ssrn.com/abstract=3957489 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2022] Published in: Texas A&M University School of Law Legal Studies Research Paper ; No. 21-58 Schjelderup, Guttorm [Author]; Stähler, Frank [Author] The Economics of the Global Minimum Tax Books View online Schließen > Access https://ssrn.com/abstract=4388175 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023 Published in: NHH Dept. of Business and Management Science Discussion Paper ; No. 2023/3 Schjelderup, Guttorm [Author]; Stähler, Frank [Author] The Economics of the Global Minimum Tax Books View online Schließen > Access https://ssrn.com/abstract=4394844 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023] Published in: CESifo Working Paper ; No. 10319 Parada, Leopoldo [Author] Global Minimum Taxation : A Strategic Approach for Developing Countries Books View online Schließen > Access Full access (via DOI) https://ssrn.com/abstract=4280669 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2022 Weinert, Stephan [Author]; Schwarz, Christian [Author] Country-by-Country-Reporting und die Substanzfrage: Mitarbeiterverhältnisse als Referenzgröße Books View online Schließen > Links http://hdl.handle.net/10419/216071 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Düsseldorf: Hans-Böckler-Stiftung, 2019 Noonan, Chris [Author]; Plekhanova, Victoria [Author] Compliance Challenges of the BEPS Two-Pillar Solution Books View online Schließen > Access https://ssrn.com/abstract=4323926 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023 Schjelderup, Guttorm [Author]; Stähler, Frank [Author] The economics of the global minimum tax Books View online Schließen > Access https://www.cesifo.org/DocDL/cesifo1_wp10319.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Munich, Germany: CESifo, March 2023 Published in: CESifo GmbH: CESifo working papers ; 10319 Schjelderup, Guttorm [Author]; Stähler, Frank [Author] The economics of the global minimum tax Books View online Schließen > Access https://openaccess.nhh.no/nhh-xmlui/bitstream/handle/11250/3058117/0323.pdf?sequence=5&isAllowed=y Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Bergen, Norway: Norwegian School of Economics, [2023] Published in: Institutt for Foretaksøkonomi: Discussion paper ; 2023,3 Nessa, Michelle L. [Author]; Persson, Anh [Author]; Song, Jane Z. [Author]; Towery, Erin [Author]; Vernon, Mary [Author] The Effect of U.S. Country-by-Country Reporting on U.S. Multinationals’ Tax-Motivated Income Shifting and Real Activities Books View online Schließen > Access https://ssrn.com/abstract=4130818 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023 Avi-Yonah, Reuven S. [Author] Follow the Money : Why Is International Tax Bilateral? Books View online Schließen > Access Full access (via DOI) https://ssrn.com/abstract=4400284 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023] Janeba, Eckhard [Author]; Schjelderup, Guttorm [Author] The Global Minimum Tax Raises More Revenues Than You Think, or Much Less Books View online Schließen > Access https://ssrn.com/abstract=4394843 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023] Published in: CESifo Working Paper ; No. 10318 Bacci, Alessandro [Author] The MLI May Preserve the Essentially Bilateral Nature of Tax Treaties and Embrace a Strong Anti-Avoidance Approach to the Application of Treaty Provisions Books View online Schließen > Access https://ssrn.com/abstract=4462591 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023] Olika, Daniel [Author]; Apalara, Rahman [Author] The Unsafeness of the Safe Harbour Provisions under the Nigerian Transfer Pricing Regime Books View online Schließen > Access https://ssrn.com/abstract=4315910 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023 Janeba, Eckhard [Author]; Schjelderup, Guttorm [Author] The Global Minimum Tax Raises More Revenues Than You Think, or Much Less Books View online Schließen > Access https://ssrn.com/abstract=4028521 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2022] Published in: NHH Dept. of Business and Management Science Discussion Paper ; No. 2022/6 Cui, Wei [Author] Strategic Incentives for Pillar Two Adoption Books View online Schließen > Access https://ssrn.com/abstract=4161375 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2022
Kohnz, Christian [Author] Base-Erosion-and-Profit-Shifting (BEPS) : wie Apple, Alphabet und Co. Milliardengewinne ins Ausland verlagern Books Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Hamburg: Igel Verlag RWS, 2017 Published in: Recht, Wirtschaft, Steuern
Leukefeld, Robert [Author] ; Verlag Dr. Kovač, Westfälische Wilhelms-Universität Münster Das Konzept der Substanz im Steuerrecht : nationale und multinationale Substanzvorschriften unter besonderer Berücksichtigung der BEPS-Initiativen von OECD und EU Books Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Hamburg: Verlag Dr. Kovač, 2018 Published in: Schriftenreihe Münstersche Forschungsbeiträge zu Rechnungslegung und Unternehmensbesteuerung ; 5
Avi-Yonah, Reuven S. [Author] The 1923 Report and the International Tax Revolution Books View online Schließen > Access https://ssrn.com/abstract=4365398 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023
Plekhanova, Victoria [Author] The Legitimizing Effects of the OECD's Fairness-Based Narratives Books View online Schließen > Access https://ssrn.com/abstract=4344026 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023
Avi-Yonah, Reuven S. [Author]; Fishbien, Nir [Author] What Would Surrey Say? The Long Reach of Stanley S. Surrey Books View online Schließen > Access Full access (via DOI) https://ssrn.com/abstract=4305484 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023 Published in: U of Michigan Public Law Research Paper ; No. 23-005
Morriss, Andrew P. [Author] Forward Down the Road to Serfdom : International Tax Law as a Means of Central Planning Books View online Schließen > Access Full access (via DOI) https://ssrn.com/abstract=3957489 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2022] Published in: Texas A&M University School of Law Legal Studies Research Paper ; No. 21-58
Schjelderup, Guttorm [Author]; Stähler, Frank [Author] The Economics of the Global Minimum Tax Books View online Schließen > Access https://ssrn.com/abstract=4388175 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023 Published in: NHH Dept. of Business and Management Science Discussion Paper ; No. 2023/3
Schjelderup, Guttorm [Author]; Stähler, Frank [Author] The Economics of the Global Minimum Tax Books View online Schließen > Access https://ssrn.com/abstract=4394844 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023] Published in: CESifo Working Paper ; No. 10319
Parada, Leopoldo [Author] Global Minimum Taxation : A Strategic Approach for Developing Countries Books View online Schließen > Access Full access (via DOI) https://ssrn.com/abstract=4280669 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2022
Weinert, Stephan [Author]; Schwarz, Christian [Author] Country-by-Country-Reporting und die Substanzfrage: Mitarbeiterverhältnisse als Referenzgröße Books View online Schließen > Links http://hdl.handle.net/10419/216071 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Düsseldorf: Hans-Böckler-Stiftung, 2019
Noonan, Chris [Author]; Plekhanova, Victoria [Author] Compliance Challenges of the BEPS Two-Pillar Solution Books View online Schließen > Access https://ssrn.com/abstract=4323926 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023
Schjelderup, Guttorm [Author]; Stähler, Frank [Author] The economics of the global minimum tax Books View online Schließen > Access https://www.cesifo.org/DocDL/cesifo1_wp10319.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Munich, Germany: CESifo, March 2023 Published in: CESifo GmbH: CESifo working papers ; 10319
Schjelderup, Guttorm [Author]; Stähler, Frank [Author] The economics of the global minimum tax Books View online Schließen > Access https://openaccess.nhh.no/nhh-xmlui/bitstream/handle/11250/3058117/0323.pdf?sequence=5&isAllowed=y Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Bergen, Norway: Norwegian School of Economics, [2023] Published in: Institutt for Foretaksøkonomi: Discussion paper ; 2023,3
> Access https://openaccess.nhh.no/nhh-xmlui/bitstream/handle/11250/3058117/0323.pdf?sequence=5&isAllowed=y Show more show less
Nessa, Michelle L. [Author]; Persson, Anh [Author]; Song, Jane Z. [Author]; Towery, Erin [Author]; Vernon, Mary [Author] The Effect of U.S. Country-by-Country Reporting on U.S. Multinationals’ Tax-Motivated Income Shifting and Real Activities Books View online Schließen > Access https://ssrn.com/abstract=4130818 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023
Avi-Yonah, Reuven S. [Author] Follow the Money : Why Is International Tax Bilateral? Books View online Schließen > Access Full access (via DOI) https://ssrn.com/abstract=4400284 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023]
Janeba, Eckhard [Author]; Schjelderup, Guttorm [Author] The Global Minimum Tax Raises More Revenues Than You Think, or Much Less Books View online Schließen > Access https://ssrn.com/abstract=4394843 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023] Published in: CESifo Working Paper ; No. 10318
Bacci, Alessandro [Author] The MLI May Preserve the Essentially Bilateral Nature of Tax Treaties and Embrace a Strong Anti-Avoidance Approach to the Application of Treaty Provisions Books View online Schließen > Access https://ssrn.com/abstract=4462591 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023]
Olika, Daniel [Author]; Apalara, Rahman [Author] The Unsafeness of the Safe Harbour Provisions under the Nigerian Transfer Pricing Regime Books View online Schließen > Access https://ssrn.com/abstract=4315910 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023
Janeba, Eckhard [Author]; Schjelderup, Guttorm [Author] The Global Minimum Tax Raises More Revenues Than You Think, or Much Less Books View online Schließen > Access https://ssrn.com/abstract=4028521 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2022] Published in: NHH Dept. of Business and Management Science Discussion Paper ; No. 2022/6
Cui, Wei [Author] Strategic Incentives for Pillar Two Adoption Books View online Schließen > Access https://ssrn.com/abstract=4161375 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2022
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