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international tax
This paper looks at using taxation accruals regimes in domestic taxation law as a tool to undermine the use of international tax havens by illegal fishing companies.
      
International Tax Competition: A Case for International Cooperation in Globalization
      
In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment.
      
This is the main reason for international tax cooperation.
      
The model shows that international tax cooperation can improve welfare of the participating countries.
      
How to reach a cooperative solution for an international tax competition game (ITCG) is therefore an important issue for further discussions and studies.
      
International institutions can play a crucial role to reach international tax cooperation or international tax harmonization.
      
Some examples are labour and capital flows, attended by increasing instability, but also risks of international tax competition and environmental deterioration on a global scale.
      
The advent of the single European market has focused attention on the structure of international tax incentives for the location of multinational business.
      
The goal of this paper is to seek new insight regarding international tax policy by recasting it in parallel with the theory of international trade.
      
This paper examines the impact on capital flows and economic welfare of alternative domestic income tax policies toward foreign income tax payments, in a setting of international tax competition.
      
Even if the "traditional view" is accepted, theimplications for design and reform of the company tax vary widely underalternative specifications of domestic and international tax policy objectives.
      
Exchange-of-Information Clauses in International Tax Treaties
      
It is a widely acknowledged result of the literature on international tax competition that an inefficient provision of public goods can only be avoided, if taxes are sufficiently coordinated.
      
Some Equity and Efficiency Considerations of International Tax Competition
      
The paper uses a dynamic 2-country equilibrium model with imperfections in the labour market calibrated for the US and EU economy to investigate dynamic efficiency and equity aspects of international tax competition.
      
The paper also investigates the changes in international tax spillovers which will occur as a result of a switch from the current system of separate accounting to formula apportionment.
      
Bilateral tax treaties are an important method of international tax cooperation.
      
The theory of international tax competition suggests a shift of tax burden from mobile to immobile tax bases, especially for small open economies.
      
The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a-probably 'the'-central issue on the international tax policy agenda.
      
 

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