المؤلفون: Kyriazis, Dimitrios, author

الاتاحة: https://doi.org/10.1093/oso/9780198878292.001.0001

المؤلفون: Gabriella Perotto

المصدر: European Papers, Vol 2024 9, Iss 1, Pp 443-460 (2024)

مصطلحات موضوعية: harmful tax competition, national fiscal autonomy, code of conduct for business taxation, fiscal state aid, tax rulings, corporate tax harmonisation, Law, Law of Europe, KJ-KKZ

وصف الملف: electronic resource

Relation: https://www.europeanpapers.eu/en/e-journal/fight-against-harmful-tax-competition-eu-limit-national-fiscal-autonomy; https://doaj.org/toc/2499-8249

URL الوصول: https://doaj.org/article/c2b4730de73c498887b35dfcdfa35de0

المؤلفون: Fabra Valls, Modesto

المصدر: Anuari de l'Agrupació Borrianenca de Cultura: revista de recerca humanística i científica; 2012: Núm.: 23 Crisi i internacionalització econòmica: Perspectiva jurídica i econòmica de la crisi global; p. 63-82

مصطلحات موضوعية: Paradisos fiscals, evasió fiscal, competència, Paraísos fiscales, evasión fiscal, competencia fiscal perniciosa, intercambio de información tributaria, cooperación fiscal, Tax havens, tax evasion, harmful tax competition, tax information exchange, tax co-operation

وصف الملف: text/html

Relation: https://www.raco.cat/index.php/AnuariABC/article/view/263928/351423

URL الوصول: https://www.raco.cat/index.php/AnuariABC/article/view/263928

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: Kyriazis, Dimitrios, author

المصدر: Fiscal State Aid Law and Harmful Tax Competition in the European Union, 2023.

الاتاحة: https://doi.org/10.1093/oso/9780198878292.003.0004

المؤلفون: Kyriazis, Dimitrios, author

المصدر: Fiscal State Aid Law and Harmful Tax Competition in the European Union, 2023.

الاتاحة: https://doi.org/10.1093/oso/9780198878292.003.0009

المؤلفون: Kyriazis, Dimitrios, author

المصدر: Fiscal State Aid Law and Harmful Tax Competition in the European Union, 2023.

الاتاحة: https://doi.org/10.1093/oso/9780198878292.003.0008

المؤلفون: Kyriazis, Dimitrios, author

المصدر: Fiscal State Aid Law and Harmful Tax Competition in the European Union, 2023.

الاتاحة: https://doi.org/10.1093/oso/9780198878292.003.0002

المؤلفون: Kyriazis, Dimitrios, author

المصدر: Fiscal State Aid Law and Harmful Tax Competition in the European Union, 2023.

الاتاحة: https://doi.org/10.1093/oso/9780198878292.003.0001

المؤلفون: Kyriazis, Dimitrios, author

المصدر: Fiscal State Aid Law and Harmful Tax Competition in the European Union, 2023.

الاتاحة: https://doi.org/10.1093/oso/9780198878292.003.0003

المؤلفون: Fidalgo, Marta Lopes Ribeiro

المساهمون: Correia, Miguel Gonçalves, Veritati - Repositório Institucional da Universidade Católica Portuguesa

مصطلحات موضوعية: State aid, The commission, Member states, Fiscal sovereignty, Arm’s length principle, Transfer pricing, Direct taxation, Taxes, TFEU, European commission, Multinational enterprise, Tax competition, Harmful tax competition, Organisation for economic co-operation and development, Court of justice of the European Union, Commission’s decisions, Amazon, Apple, Starbucks, Fiat, Domínio/Área Científica::Ciências Sociais::Direito

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10400.14/45919

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: Araújo, Cláudia Sofia Ferreira

المساهمون: Rocha, Joaquim Freitas, Universidade do Minho

مصطلحات موضوعية: Benefícios fiscais, Concorrência fiscal prejudicial, Despesa fiscal, I&D, SIFIDE, Harmful tax competition, Tax benefits, Tax expenditures, R&D, Ciências Sociais::Direito

وصف الملف: application/pdf

Relation: 203219538

الاتاحة: https://hdl.handle.net/1822/83297

المؤلفون: Quintas, Catarina Alexandra da Silva

المساهمون: Tavares, Tomás Maria Cantista de Castro, Veritati - Repositório Institucional da Universidade Católica Portuguesa

مصطلحات موضوعية: Paraísos fiscais, Evasão fiscal, Concorrência fiscal prejudicial, Troca de informações fiscais, Beneficiário efetivo, Declarações por país, Intermediário, Organização para a cooperação e Desenvolvimento económico, União Europeia, Tax havens, Tax evasion, Harmful tax competition, Exchange of tax information, Beneficial owner, Country-by-country reporting, Intermediary, Organization for economic cooperation development, European Union, Domínio/Área Científica::Ciências Sociais::Direito

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10400.14/36139

المؤلفون: Guilhermano, Juliana Ferla

المساهمون: Pires, Rita Calçada, RUN

مصطلحات موضوعية: Globalização, Fraude, Planejamento fiscal agressivo, Concorrência fiscal prejudicial, Cooperação, Troca de informações fiscais, Contribuintes, Direitos e garantias fundamentais dos contribuintes, Globalization, Fraud, Aggressive tax planning, Harmful tax competition, Cooperation, Exchange of tax information, Taxpayers, Fundamental rights and guarantees of taxpayers, Direito

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10362/106600

المؤلفون: Taner Ercan

المصدر: International Journal of Public Finance, Vol 5, Iss 2, Pp 167-192 (2020)

مصطلحات موضوعية: controlled foreign corporation, exchange of information, harmful tax competition, double tax preventation agreement, earning of controlled foreign corporation, Public finance, K4430-4675, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://dergipark.org.tr/tr/download/article-file/1321739; https://doaj.org/toc/2548-0499

URL الوصول: https://doaj.org/article/c25dfd7332fa4b9a800504c526a28fd7

المؤلفون: Wach , Tomasz

المصدر: Financial Law Review; No. 25(1) (2022); 110-125 ; Financial Law Review; Nr 25(1) (2022); 110-125 ; 2299-6834

مصطلحات موضوعية: tax avoidance, harmful tax competition, tax evasion transfer pricing

وصف الملف: application/pdf

Relation: https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/7006/6213; https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/7006

الاتاحة: https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/7006

المؤلفون: rossella miceli

المساهمون: Miceli, Rossella

مصطلحات موضوعية: aiuti di stato, divieto di aiuti di stato, concorrenza fiscale sleale, libera concorrenza, integrazione fiscale europea, tax ruling, harmful tax competition

Relation: volume:Anno 2021; issue:1; firstpage:71; lastpage:106; numberofpages:36; journal:RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE; https://hdl.handle.net/11573/1595952

الاتاحة: https://hdl.handle.net/11573/1595952

المؤلفون: boria

المساهمون: Boria, Pietro

مصطلحات موضوعية: tax function, tax competition between state, harmful tax competition, oecd

Relation: volume:unico 2020; firstpage:119; lastpage:149; numberofpages:31; journal:RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE; http://hdl.handle.net/11573/1573404

الاتاحة: http://hdl.handle.net/11573/1573404

المؤلفون: Ezgi Arik

المصدر: Cambio, Vol 10, Iss 19 (2020)

مصطلحات موضوعية: Harmful tax competition, international law, epistemology, constructionism, Sociology (General), HM401-1281, Social sciences (General), H1-99

وصف الملف: electronic resource

Relation: https://oaj.fupress.net/index.php/cambio/article/view/8481; https://doaj.org/toc/2239-1118

URL الوصول: https://doaj.org/article/e00235e613234eeaac49b77c376dbdcc