81
by Johansson, Åsa
Published 2017
OECD Publishing
... into account five key dimensions of anti-avoidance: (i) transfer price rules and documentation requirements...

82
by Caiumi, Antonella
Published 2011
OECD Publishing
... to the availability of internal funds by taking into account the dynamic structure underlying capital accumulation...

83
Published 2020
OECD Publishing
...-European Organisation of Tax Administrations (IOTA). It takes account of examples and considerations...

84
by Harding, Michelle
Published 2018
OECD Publishing
..., interest on bonds and bank accounts, and capital gains on shares and real property, including integration...

85
Published 2013
OECD Publishing
... and educational attainment; a balanced account of the virtues and limits of tax competition between jurisdictions...

86
by Brys, Bert
Published 2011
OECD Publishing
... taxes together account for more than 51% of total government revenues in 2008 (OECD, 2010). With tax...

87
by Johansson, Åsa
Published 2017
OECD Publishing
... account data, which, despite its limitations, is considered as the best existing cross-country firm-level...

88
by Cournède, Boris
Published 2013
OECD Publishing
... consolidation needs for OECD countries and proposes consolidation strategies that take into account other policy...

89
by Tunnell, Larry, Ricketts, Robert C.
Published 2017
Association of International Certified Professional Accountants
... the potential tax consequences when a partner or LLC member has a negative balance in his or her capital account...

90
by Stegarescu, Dan
Published 2006
Physica
... indicator of fiscal decentralisation which accounts for subnational decision-making autonomy, common...

91
Published 2005
OECD Publishing
... generally available cash benefits for families - regarded as negative taxes - are also taken into account...

92
Published 2016
OECD Publishing
..., such as the external audit of a multinational enterprise's accounts, and what is material in terms of the tax...

93
Published 2022
OECD Publishing
... implementation or reform of such systems may wish to take into account. This report contains a number of case...

94
Published 2020
OECD Publishing
... wish to take into account in addressing aspects of these challenges as well providing a number...

95
by Steinmo, Sven
Published 2004
Yale University Press
...--Sweden, Britain, and the United States--the book provides a powerful account of the ways...

96
by Köster, Roman
Published 2020
Peter Lang International Academic Publishing Group
... considers the history and present state of economic forecasting, giving a fascinating account...

97
Published 2014
OECD Publishing
... in the BEPS Action Plan, which will take the relevant features of the digital economy into account. The report...

98
by Flores-Macias, Gustavo
Published 2022
Cambridge University Press
... corruption and lack of accountability. Based on evidence from across Latin America and rich case studies from...

99
Published 2021
OECD Publishing
... that policymakers should take into account to ensure optimal tax policy design and the successful implementation...

100
by Dougherty, Sean
Published 2022
OECD Publishing
... with scenarios for the evolution of revenue bases using newly harmonized EU and UN National Transfer Accounts...