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Subject:
Tax and accounting law
BEPS Policy Failure—The Case of EU Country-By-Country Reporting1
Article

BEPS Policy Failure—The Case of EU Country-By-Country Reporting1

Murphy, Richard, Janský, Petr, Shah, Atul
Accounting Journals: Scopus, Web of Science, SCImago
Book

Accounting Journals: Scopus, Web of Science, SCImago

Shkulipa, Liudmyla
Volume 2020 (2020): Issue 1 (January 2020)
Issue

Volume 2020 (2020): Issue 1 (January 2020)

Basic Income—an early Icelandic experiment**
Article

Basic Income—an early Icelandic experiment**

Karlsson, Johannes, Matthiasson, Thorolfur
The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison
Article

The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison

Kellgren, Jan, Furuseth, Eivind, Kukkonen, Matti
Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice
Article

Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice

Quentin, Clair
Permanent Establishment for Investors in Private Equity Funds—A Legal Analysis in Light of the Changes to the OECD Model (2017)
Article

Permanent Establishment for Investors in Private Equity Funds—A Legal Analysis in Light of the Changes to the OECD Model (2017)

Schmidt, Peter Koerver
Volume 2019 (2019): Issue 1 (January 2019)
Issue

Volume 2019 (2019): Issue 1 (January 2019)

Growth-Enhancing Corporate Tax Reform in Belgium
Article

Growth-Enhancing Corporate Tax Reform in Belgium

Mooij, Ruud De, Hebous, Shafik, Hrdinkova, Milena
The Nordic model: 25 years of drawing the line between earned and capital income in Finland
Article

The Nordic model: 25 years of drawing the line between earned and capital income in Finland

Knuutinen, Reijo
Tax or social security contribution, a world of difference?
Article

Tax or social security contribution, a world of difference?

Weerepas, Marjon
The Emergence of Denmark’s Tax Treaty Network — A Historical View
Article

The Emergence of Denmark’s Tax Treaty Network — A Historical View

Schmidt, Peter Koerver