المؤلفون: Ludmila V. Polezharova, Milyausha R. Pinskaya, Ekaterina Yu. Vinogradova

المصدر: Финансовый журнал, Vol 16, Iss 3, Pp 40-50 (2024)

مصطلحات موضوعية: international taxation, deoffshorization, international tax cooperation, international tax treaty, exchange of information, pillar 1, pillar 2, Finance, HG1-9999

وصف الملف: electronic resource

العلاقة: https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2024/3/statii/03_3_2024_v16.pdfTest; https://doaj.org/toc/2075-1990Test; https://doaj.org/toc/2658-5332Test

الوصول الحر: https://doaj.org/article/6f40b04d1f224207859db4b557d08594Test

المؤلفون: Ateş, Leyla

المساهمون: Başka Kurum, orcid:0000-0002-0640-8934

مصطلحات موضوعية: Uluslararası Vergi Kayıp ve Kaçağı, Uluslararası Vergisel İş Birliği, Otomatik Bilgi Değişimi, Dijital Platformlar, Paylaşım ve Gig Ekonomisi, International Tax Avoidance and Evasion, International Tax Cooperation, Automatic Exchange of Information, Digital Platforms, Sharing and Gig Economy

وصف الملف: application/pdf

العلاقة: Selçuk Üniversitesi Hukuk Fakültesi Dergisi; Makale - Uluslararası Hakemli Dergi - Başka Kurum Yazarı; Ateş, L., (2023). Di̇ji̇tal Platformlar Aracılığıyla Elde Edi̇len Geli̇r Bi̇lgi̇si̇ni̇n Uluslararası Otomati̇k Deği̇şi̇mi̇ ve Türki̇ye. Selçuk Üniversitesi Hukuk Fakültesi Dergisi, 31(1), 297-324. doi:10.15337/suhfd.1238201; https://hdl.handle.net/20.500.12395/48587Test; 31; 297; 324

الإتاحة: https://doi.org/20.500.12395/48587Test
https://doi.org/10.15337/suhfd.1238201Test
https://hdl.handle.net/20.500.12395/48587Test

المؤلفون: Mosquera Valderrama I.J., Broekhuijsen D., Arik. E.

مصطلحات موضوعية: United Nations, tax, international tax cooperation

العلاقة: info:eu-repo/grantAgreement/EC/H2020/758671/; https://zenodo.org/communities/globtaxgovTest; https://zenodo.org/record/8255458Test; https://doi.org/10.5281/zenodo.8255458Test; oai:zenodo.org:8255458

الإتاحة: https://doi.org/10.5281/zenodo.8255458Test
https://doi.org/10.5281/zenodo.8255457Test
https://zenodo.org/record/8255458Test

المؤلفون: Belt, Thierry, Burgers, Irene, Darecki, Jan, Oomes, Nienke, Schenk, Joep

المصدر: Belt , T , Burgers , I , Darecki , J , Oomes , N & Schenk , J 2024 , ' Strengthening Tax Systems in Developing Countries : The Dutch Contribution ' , Intertax , vol. 52 , no. 4 , pp. 327-353 .

مصطلحات موضوعية: International Tax Cooperation, Anti-avoidance rules, Capacity Building

العلاقة: https://research.rug.nl/en/publications/b5a9935c-47f9-400e-8e1d-47966880e5fcTest

الإتاحة: https://hdl.handle.net/11370/b5a9935c-47f9-400e-8e1d-47966880e5fcTest
https://research.rug.nl/en/publications/b5a9935c-47f9-400e-8e1d-47966880e5fcTest

المؤلفون: Krauss, Tabea

المصدر: Analysis and Studies CASP; Vol 14 No 2 (2022): Analyses and Studies of CASP; 15-27 ; Analizy i Studia CASP; Tom 14 Nr 2 (2022): Analizy i Studia CASP; 15-27 ; 2451-0475 ; 2451-0203

مصطلحات موضوعية: double taxation treaty, Foreign Direct Investment, gravity equation, international tax cooperation, developing countries, umowa o unikaniu podwójnego opodatkowania, bezpośrednie inwestycje zagraniczne, równanie grawitacyjne, międzynarodowa współpraca podatkowa, kraje rozwijające się

وصف الملف: application/pdf

العلاقة: https://econjournals.sgh.waw.pl/ASCASP/article/view/3068/2776Test; https://econjournals.sgh.waw.pl/ASCASP/article/view/3068/2772Test; https://econjournals.sgh.waw.pl/ASCASP/article/view/3068Test

الإتاحة: https://doi.org/10.33119/ASCASP.2022.2.2Test
https://econjournals.sgh.waw.pl/ASCASP/article/view/3068Test

المؤلفون: Andrés Aucejo, Eva

المصدر: Revista de Educación y Derecho; No 21 (2020): Fiscalidad y Objetivos de Desarrollo Sostenible (ODS) ; Education and Law Review; No. 21 (2020): Fiscalidad y Objetivos de Desarrollo Sostenible (ODS) ; Revista de Educación y Derecho; Núm. 21 (2020): Fiscalidad y Objetivos de Desarrollo Sostenible (ODS) ; 2386-4885 ; 2013-584X

مصطلحات موضوعية: International Tax Cooperation, Global Tax Governance, United Nations, Global Legal Order, Digital Economy, Addis Ababa Action Agenda, 2030 UN Agenda, Principles of international tax cooperation, International Tax Fraud, Cooperación Fiscal Internacional, Gobernanza Fiscal Global, Naciones Unidas, Orden Legal Global, Economía Digital, Agenda de Acción de Addis Abeba, Agenda 2030 de la ONU, Principios de cooperación fiscal internacional, Fraude Fiscal Internacional

وصف الملف: application/pdf

العلاقة: http://revistes.ub.edu/index.php/RED/article/view/40953/38387Test; http://revistes.ub.edu/index.php/RED/article/view/40953Test

الإتاحة: http://revistes.ub.edu/index.php/RED/article/view/40953Test

المؤلفون: Chowdhary, Abdul Muheet, Diasso, Sebastien Babou

مصطلحات موضوعية: ddc:300, Asset Recovery, Corporate Tax, Domestic Resource Mobilization, FACTI Panel, FACTI Recommendations, Global North, Global South, Global Tax, Global Taxation, High Level Panel on Illicit Financial Flows from Africa, HLP on International Financial Accountability Transparency and Integrity for Achieving 2030 Agenda (FACTI Panel), Illicit Financial Flows (IFFs), International Tax, International Tax Cooperation, International Tax Reform, International Taxation, Stolen Asset Recovery Initiative, Sustainable Development Goals (SDGs), Tax, Tax Cooperation, Tax Law, Tax Policy, Tax Reform, Taxation, UN Convention against Corruption

العلاقة: Series: Research Paper; No. 172; gbv-ppn:1828207853; http://hdl.handle.net/10419/278271Test

الإتاحة: http://hdl.handle.net/10419/278271Test

المؤلفون: Sharma, Kuldeep

مصطلحات موضوعية: ddc:300, Automatic Exchange of Information (AEOI), Bahamas, Bahrain, Barbados, Base Erosion and Profit Shifting Project (BEPS), Belize, Common Reporting Standard (CRS), Corporate Income Tax (CIT), De Minimis Exclusion, Digital Economy, Digital Tax, Digital Taxation, Digitalisation of the Economy, Foreign Direct Investment (FDI), Global Anti-Base Erosion (GloBE) Rules, Global Minimum Tax Rate, Global Tax, Global Taxation, Group of 77 and China (G-77 and China), Inclusive Framework, International Shipping Income, International Tax, International Tax Cooperation, International Taxation, Maldives, Multilateral Competent Authority Agreement (MCAA), Offshore Financial Centres (OFCs), Organisation for Economic Co-operation and Development (OECD), Pillar One

العلاقة: Series: Research Paper; No. 164; gbv-ppn:1818968924; http://hdl.handle.net/10419/270391Test

الإتاحة: http://hdl.handle.net/10419/270391Test

المؤلفون: Ovonji-Odida, Irene, Grondona, Veronica, Chowdhary, Abdul Muheet

مصطلحات موضوعية: ddc:300, Amount A, Article 12B, Automated Digital Services (ADS), Base Erosion and Profit Shifting Project (BEPS), Bilateral Tax Treaties, Digital Economy, Digital Service Taxes (DSTs), Digital Tax, Digital Taxation, Double Taxation, Global Minimum Tax Rate, Global Tax, Global Taxation, Group of 20 (G-20), Group of 7 (G-7), Group of 77 and China (G-77 and China), Group of Twenty-Four (G-24), Illicit Financial Flows (IFFs), Inclusive Framework, International Tax, International Tax Cooperation, International Taxation, Multinational Enterprises (MNEs), Organisation for Economic Co-operation and Development (OECD), Pillar One, Pillar Two, Tax, Tax Cooperation, Tax Law

العلاقة: Series: Research Paper; No. 161; gbv-ppn:1814376739; http://hdl.handle.net/10419/270386Test

الإتاحة: http://hdl.handle.net/10419/270386Test

المؤلفون: Starkov, Vladimir, Jin, Alexis

مصطلحات موضوعية: ddc:300, African Union (AU), Amount A, Article 12B, Automated Digital Services (ADS), Base Erosion and Profit Shifting Project (BEPS), Coalition for Dialogue on Africa (CODA), Digital Economy, Digital Tax, Digital Taxation, Double Taxation, Global Tax, Global Taxation, Inclusive Framework, International Tax, International Tax Cooperation, International Taxation, Multinational Enterprises (MNEs), Organisation for Economic Co-operation and Development (OECD), Pillar One, South Centre Member States, Tax, Tax Cooperation, Tax Law, Tax Policy, Tax Reform, Taxation, Taxation in Developing Countries, Two Pillar Solution, UN Model Double Taxation Convention

العلاقة: Series: Research Paper; No. 156; gbv-ppn:180743771X; http://hdl.handle.net/10419/270381Test

الإتاحة: http://hdl.handle.net/10419/270381Test