References
- Beer, S., de Mooij, R. and Liu, L. (2020). International corporate tax avoidance: A review of the channels, magnitudes, and blind spots. Journal of Economic Surveys, 34 (3), 660-688. https://doi.org/10.1111/joes.12305
- Fett, E. E. (2013). Triangular cases: The application of bilateral tax treaties in multilateral situations [Thesis, fully internal, Universiteit van Amsterdam]. University Amsterdam, pp. 322-354. https://pure.uva.nl/ws/files/1913382/123900_16.pdf
- Ftouhi, K. & Ghardallou, W. (2020). International tax planning techniques: A review of the literature. Journal of Applied Accounting Research, 21(2), 329–343. https://doi.org/10.1108/JAAR-05-2019-0080
- Hohmann, A., Merlo, V., Riedel, N. (2025, April). Multilateral tax treaty revision to combat tax avoidance: On the merits and limits of BEPS’s multilateral instrument. Economic Policy, 40(122), 427-480. https://doi.org/10.1093/epolic/eiae043
- Karjalainen, J., Kasanen, E., Kinnunen, J., & Niskanen, J. (2020). Dividends and tax avoidance as drivers of earnings management: Evidence from dividend-paying private SMEs in Finland. Journal of Small Business Management, 61(2), 906–937. https://doi.org/10.1080/00472778.2020.1824526
- Khan, A. (2021). Ownership structure, board characteristics and dividend policy: Evidence from Turkey. Corporate Governance, 22(2), 340-363. https://doi.org/10.1108/CG-04-2021-0129
- König, T., Schneider, D., & Artmeier, M. (2023). Asset managers and withholding tax: Problems, options and best practices for asset managers on withholding tax processing. Journal of Securities Operations & Custody, 16(1), 20-30. https://doi.org/10.69554/BAFV6473
- OECD (2019), Model Tax Convention on Income and on Capital 2017. (Full Version). OECD Publishing, Paris. https://doi.org/10.1787/g2g972ee-en
- Park, S. J., Lee, K-M, & Yang, J.-S. (2021). Navigating optimal treaty-shopping routes using a multiplex network model. PLoS ONE, 16(8). https://doi.org/10.1371/journal.pone.0256764
- Petkova, K., Stasio, A. & Zagler, M. (2020). On the relevance of double tax treaties. Int Tax Public Finance, 27, 575–605. https://doi.org/10.1007/s10797-019-09570-9
- Thiessen, O. (2010). Dreiecksverhältnisse im Internationalen Steuerrecht [Triangular relationships in international tax law involving dual-resident corporations] [doctoral thesis]. Verlag Peter Lang, Frankfurt am Main, Berlin. https://doi.org/10.3726/978-3-653-00452-6