Three Essays on International Corporate Taxation
Author: Fabian Rose
Publisher:
Published: 2022
Total Pages: 0
ISBN-13:
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Author: Fabian Rose
Publisher:
Published: 2022
Total Pages: 0
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DOWNLOAD EBOOKAuthor: Henri J. Chaoul
Publisher:
Published: 1995
Total Pages: 308
ISBN-13:
DOWNLOAD EBOOKAuthor: Sangwhan Lho
Publisher:
Published: 1996
Total Pages: 232
ISBN-13:
DOWNLOAD EBOOKAuthor: Xiaoying Wang
Publisher:
Published: 2022
Total Pages: 0
ISBN-13:
DOWNLOAD EBOOKAuthor: Carlos Espina
Publisher:
Published: 2010
Total Pages: 142
ISBN-13:
DOWNLOAD EBOOKAuthor: Dhruv Sanghavi
Publisher: Bloomsbury Publishing
Published: 2020-05-06
Total Pages: 232
ISBN-13: 9390077745
DOWNLOAD EBOOKFiscally transparent entities and tax treaty eligibility Shefali Goradia Triangular cases – the neglected problem in tax treaty law Michael Lang Can tax treaty entitlement provisions for hybrid entities be refined? Dhruv Sanghavi Non-discrimination provisions in tax treaties Ajay Vohra Two to tango: a dance of substance and form Bijal Ajinkya Deconstructing Principal Purpose Test under Article 7 of MLI Mukesh Butani Preventing treaty abuse in the context of multilateral instrument Dinesh Kanabar and Saurabh Shah Taxation of digital economy – the journey, India and across the world Daksha Baxi Digitalisation of the economy: Our perspective on the OECD's Unified Approach Vikram Chand Reflections on the 2019 OECD proposal on Pillar One Guglielmo Maisto Implementation of BEPS and Amendments to Section 9 Radhakishan Rawal Public international law, object and purpose, MLI, BEPS and the OECD Model Tax Convention Clive M. Baxter Tax laws through a constitutional prism Arvind P. Datar Tax policy as a tool to enable impact investment and improve CSR targeting Meyyappan Nagappan and Nehal Binani Tax system design - an analysis of some design choices made by the Indian Income Tax Act, 1961 Shreya Rao Through the looking glass: resolving tax disputes by arbitration under a bilateral investment treaty H. David Rosenbloom
Author: Burcin Col
Publisher:
Published: 2012
Total Pages:
ISBN-13:
DOWNLOAD EBOOK"This thesis consists of three essays on issues that affect valuation and capital allocation decisions of multinational companies (MNCs). The first essay explores the valuation consequences of tax avoidance using an international sample of cross-border mergers that involve tax haven targets and/or acquirers. Cross-border mergers with haven-based firms offer a refined setting to study the valuation implications of tax avoidance. Firms can achieve tax savings through these transactions in two ways: 1) selling to an acquirer based in a tax haven, hence making the newly created multinational a haven resident or 2) setting up a subsidiary in these locations by targeting a tax haven firm. Using the data on cross-border M&As for the period from 1989 to 2010, we find that the announcement returns to targets and acquirers of tax haven firms are lower relative to a control sample of non-tax motivated M&As.
Author: Siraj Gustavo Bawa
Publisher:
Published: 2016
Total Pages: 154
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Department of the Treasury
Publisher:
Published: 1977
Total Pages: 332
ISBN-13:
DOWNLOAD EBOOKThe essays analyse the interactions between tax law and tax policy. The analyses evaluate changes which presuppose the foreign tax credit mechanism, the separate taxation of corporations and their shareholders, and other basic elements in US taxation of foreign income.
Author: Simon Miguel Naitram
Publisher:
Published: 2020
Total Pages: 0
ISBN-13:
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