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)
Schmidt, Peter Koerver
Volume 2019 (2019): Issue 1 (January 2019)
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
Knuutinen, Reijo
Tax or social security contribution, a world of difference?
Weerepas, Marjon
The Emergence of Denmark’s Tax Treaty Network — A Historical View
Schmidt, Peter Koerver
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty
Kleist, David
Volume 2018 (2018): Issue 1 (January 2018)
A review of earnings management in private firms in response to tax rate changes
Sundvik, Dennis
Responsible Investment: Taxes and Paradoxes
Knuutinen, Reijo, Pietiläinen, Matleena
The taxpayer’s intentions: Subjective prerequisites in tax law
Påhlsson, Robert