المؤلفون: Nabavi, Pardis, Nordström, Martin

المصدر: Nordic Tax Journal. 2023(1):111-123

مصطلحات موضوعية: BEPS, OECD, Global Minimum Tax, Corporate Tax, Sweden

وصف الملف: print

URL الوصول: https://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-101498
https://doi.org/10.2478/ntaxj-2023-0007

المؤلفون: Martins, Inês Filipa Moreira

المساهمون: Silva, Bruno Farinha Aniceto da, Veritati - Repositório Institucional da Universidade Católica Portuguesa

مصطلحات موضوعية: Reforma do imposto mínimo mundial, Pilar II, Regras do GloBE, Regimes fiscais preferenciais, Zona franca da Madeira, Global minimum tax reform, GloBE rules, Preferential tax regimes, Madeira free trade zone, Domínio/Área Científica::Ciências Sociais::Direito

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10400.14/43887

المؤلفون: Le Thi Thao

المصدر: Pancasila and Law Review, Vol 4, Iss 2, Pp 117-130 (2023)

مصطلحات موضوعية: global minimum tax, implementation, recommendations, policy adjustment, vietnam, Comparative law. International uniform law, K520-5582

وصف الملف: electronic resource

Relation: https://jurnal.fh.unila.ac.id/index.php/plr/article/view/3170; https://doaj.org/toc/2723-262X; https://doaj.org/toc/2745-9306

URL الوصول: https://doaj.org/article/e0114ea436d24ca49133c30c417be22b

المؤلفون: Antonio Marinello

المصدر: IANUS Diritto e Finanza, Iss 27, Pp 125-145 (2023)

مصطلحات موضوعية: sovranità tributaria, harmful tax competition, progetto beps, global minimum tax, Finance, HG1-9999, Private international law. Conflict of laws, K7000-7720

وصف الملف: electronic resource

Relation: https://www.rivistaianus.it/numero_27_2023/flipbook/html/09/09_Ianus_27_Marinello_125-145.html; https://doaj.org/toc/1974-9805

URL الوصول: https://doaj.org/article/e0577e339ea843229212371d57bdea54

المؤلفون: Tamás Zoltán, Wágner

المصدر: Iustum Aequum Salutare; Vol. 20 No. 2 (2024); 195-216 ; Iustum Aequum Salutare; Évf. 20 szám 2 (2024); 195-216 ; 2498-535X ; 1787-3223

مصطلحات موضوعية: tax avoidance, legislation, pressure, morality, global minimum tax, adóelkerülés, jogalkotás, nyomásgyakorlás, moralitás, globális minimumadó

وصف الملف: application/pdf

Relation: https://ojs.mtak.hu/index.php/ias/article/view/16543/13602; https://ojs.mtak.hu/index.php/ias/article/view/16543

الاتاحة: https://ojs.mtak.hu/index.php/ias/article/view/16543

المؤلفون: Peter Hongler

مصطلحات موضوعية: Income Inclusion Rule, Undertaxed Profits Rule, OECD Model Convention, Global minimum tax

وصف الملف: application/pdf

Relation: Belt and Road Initiative Tax Journal (BRITJ); https://www.alexandria.unisg.ch/handle/20.500.14171/120419

الاتاحة: https://doi.org/10.1787/782bac33-en
https://www.alexandria.unisg.ch/handle/20.500.14171/120419
https://hdl.handle.net/20.500.14171/120419

المؤلفون: Stefanovska Petrovska, Marinela

المصدر: Iustinianus Primus Law Review; Vol 15 No 1 (2024): IUSTINIANUS PRIMUS LAW REVIEW Special Issue - Conference Proceedings ; Iustinianus Primus Law Review; Том 15 Бр. 1 (2024): IUSTINIANUS PRIMUS LAW REVIEW Special Issue - Conference Proceedings ; 1857-8683

مصطلحات موضوعية: global minimum tax rate, GloBE rules, effective tax rate, income inclusion rule, undertaxed profit rule, qualified domestic top-up tax, top-up tax, BEPS, Macedonian tax system

وصف الملف: application/pdf

Relation: https://journals.ukim.mk/index.php/iplr/article/view/2588/2158; https://journals.ukim.mk/index.php/iplr/article/view/2588

الاتاحة: https://journals.ukim.mk/index.php/iplr/article/view/2588

المؤلفون: Riccardi, Andrea

المصدر: Nordic Journal on Law and Society. 4(1):1-38

مصطلحات موضوعية: corporate income tax, global minimum tax, Pillar Two, BEPS, tax competition, developing countries

وصف الملف: electronic

URL الوصول: https://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-206730
https://doi.org/10.36368/njolas.v4i01.188
https://umu.diva-portal.org/smash/get/diva2:1750792/FULLTEXT01.pdf

المؤلفون: GARBARINO, CARLO

المصدر: Jean Monnet Centre of Excellence REBUILD Working Paper Series, 1(26), (2024-02-28)

مصطلحات موضوعية: Pillar One, Pillar Two, global minimum tax, regulatory taxes, multinational enterprises, EU own resources

Relation: https://zenodo.org/communities/rebuild; https://doi.org/10.5281/zenodo.10723037; https://doi.org/10.5281/zenodo.10723038; oai:zenodo.org:10723038

الاتاحة: https://doi.org/10.5281/zenodo.10723038

المؤلفون: Overesch, Michael, Schindler, Dirk, Wamser, Georg

مصطلحات موضوعية: ddc:330, H25, F23, Controlled-foreign-company (CFC) Rules, Global Intangible Low-taxed Income (GILTI), tax havens, tax avoidance, effects of regulation, global minimum tax

Relation: Series: CESifo Working Paper; No. 11018; gbv-ppn:1885016131; https://hdl.handle.net/10419/296107; RePec:ces:ceswps:_11018

الاتاحة: https://hdl.handle.net/10419/296107

المؤلفون: Haufler, Andreas, Kato, Hayato

مصطلحات موضوعية: ddc:330, F23, H25, H87, multinational firms, tax avoidance, Global Minimum Tax, profit shifting, tax competition

Relation: Series: CESifo Working Paper; No. 11087; gbv-ppn:1887417532; https://hdl.handle.net/10419/296176; RePec:ces:ceswps:_11087

الاتاحة: https://hdl.handle.net/10419/296176

المؤلفون: Gschossmann, Emilia, Heckemeyer, Jost H., Müller, Jessica, Spengel, Christoph, Spix, Julia, Wickel, Sophia

مصطلحات موضوعية: ddc:330, F23, H25, K34, Business in Europe, Framework for Income Taxation, BEFIT, Effective tax rates, Debt-Equity Bias Reduction Allowance, DEBRA, Debt-equity bias, Devereux/Griffith Methodology, Global minimum tax, Pillar Two

Relation: Series: ZEW Discussion Papers; No. 24-014; gbv-ppn:1884814085; https://hdl.handle.net/10419/289449; RePEc:zbw:zewdip:289449

الاتاحة: https://hdl.handle.net/10419/289449

المؤلفون: Armansperg, Dominik von

المصدر: Open Publishing LMU

مصطلحات موضوعية: Global Minimum Tax, CFC Taxation, Globale Mindeststeuer, Hinzurechnungsbesteuerung

وصف الملف: Digital (DA)

Relation: https://publishing.ub.uni-muenchen.de/index.php/oplmu/catalog/view/125/160/650; https://publishing.ub.uni-muenchen.de/index.php/oplmu/catalog/book/125

الاتاحة: https://publishing.ub.uni-muenchen.de/index.php/oplmu/catalog/book/125

المؤلفون: Giambrone, F.

المصدر: Creşterea economică în condiţiile globalizării (Ediția 17, Vol. II)

مصطلحات موضوعية: web taxation, data economy, digital service tax, global minimum tax

وصف الملف: application/pdf

Relation: https://ibn.idsi.md/vizualizare_articol/196709

الاتاحة: https://ibn.idsi.md/vizualizare_articol/196709
https://doi.org/10.36004/nier.cecg.III.2023.17.2

المؤلفون: Schanz, Deborah

مصطلحات موضوعية: ddc:330, BEPS, effective tax rate, GloBE, global minimum tax, Pillar Two, simplification, safe harbour

Relation: Journal: Fiscal Studies; Volume: 44; Year: 2023; Issue: 1; Pages: 53-60; Hoboken, NJ: Wiley; https://hdl.handle.net/10419/287958

الاتاحة: https://hdl.handle.net/10419/287958
https://doi.org/10.1111/1475-5890.12316

المؤلفون: Peters, Cees

المصدر: Peters , C 2023 , ' The legitimacy of the OECD’s work on pillar two : An analysis of the overconfidence in a ‘Devilish Logic’ ' , Intertax , vol. 51 , no. 8/9 , pp. 554-571 . https://doi.org/10.54648/taxi2023057

مصطلحات موضوعية: Pillar two, global minimum tax, legitimacy, expert knowledge, accountability, OECD, International Tax Governance, United Nations

وصف الملف: application/pdf

الاتاحة: https://research.tilburguniversity.edu/en/publications/f257e9a0-c780-4fac-b2e4-68e697d95566
https://doi.org/10.54648/taxi2023057
https://pure.uvt.nl/ws/files/94579847/85071887.pdf

المؤلفون: Antonio Marinello

المساهمون: Marinello, Antonio

مصطلحات موضوعية: Sovranità tributaria dello Stato, concorrenza fiscale dannosa, economia digitale. imposizione minima globale. Tax sovereignty, harmful tax competition, digital economy, global minimum tax.

وصف الملف: ELETTRONICO

Relation: issue:27; firstpage:125; lastpage:145; numberofpages:21; journal:IANUS DIRITTO E FINANZA; https://hdl.handle.net/11365/1247094; https://www.rivistaianus.it/ianus_27.html

الاتاحة: https://hdl.handle.net/11365/1247094
https://www.rivistaianus.it/ianus_27.html

المؤلفون: Thao, Le Thi

المصدر: Pancasila and Law Review; Vol. 4 No. 2 (2023); 129-142 ; Pancasila and Law Review; Vol 4 No 2 (2023); 129-142 ; 2745-9306 ; 2723-262X ; 10.25041/plr.v4i2

مصطلحات موضوعية: Global minimum tax, implementation, recommendations, policy adjustment, Vietnam

وصف الملف: application/pdf

Relation: https://jurnal.fh.unila.ac.id/index.php/plr/article/view/3170/2028; https://jurnal.fh.unila.ac.id/index.php/plr/article/view/3170

الاتاحة: https://jurnal.fh.unila.ac.id/index.php/plr/article/view/3170

المؤلفون: Alin IRIMIA, Attila TAMAS-SZORA, Iulian Bogdan DOBRA

المصدر: Finanţe: Provocările viitorului, Vol 1, Iss 23, Pp 95-108 (2021)

مصطلحات موضوعية: digital economy, globalization, global minimum tax, digital service tax, transfer pricing, tax administration, Finance, HG1-9999

وصف الملف: electronic resource

Relation: http://www.financejournal.ro/fisiere/revista/59597732010_Irimia_Tamas_Dobra%20EN.pdf; https://doaj.org/toc/1583-3712

URL الوصول: https://doaj.org/article/27d93663429e47c68e8b511097e9867f

المؤلفون: Bachas, Pierre, Brockmeyer, Anne, Dom, Roel, Semelet, Camille

مصطلحات موضوعية: EFFECTIVE CORPORATE TAX RATE, GLOBAL MINIMUM TAX, TAX INCENTIVES AND FIRM SIZE, CORPORATE TAX REVENUE, LARGE FIRM TAX RATES, MEDIUM FIRM TAX RATE, SMALL FIRM TAX RATE

وصف الملف: application/pdf; text/plain

Relation: Policy Research Working Papers;10312; http://documents.worldbank.org/curated/en/099539402212317506/IDU08faf90b4005d704ec60b3990298765abeaa1; http://hdl.handle.net/10986/39474

الاتاحة: http://hdl.handle.net/10986/39474
http://documents.worldbank.org/curated/en/099539402212317506/IDU08faf90b4005d704ec60b3990298765abeaa1