BUSINESS & ECONOMICS / International / Taxation

Paper · Semantic Scholar

This article examines support and audit services in the field of export and import in the context of European integration. It analysesinternational taxation, the BEPS Action Plan, and CFC rules as instruments of fiscal security. It identifies the role of transfer pricing in ensuring tax transparency. It demonstrates that these services minimize the risks of fiscal sanctions and ensure strategic tax transparency for …

Reference · Wikidata

mandatory financial charge or other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization to collectively fund government spending, public expenditures, or to regulate and reduce negative externalities

Encyclopedia · Wikipedia

A tax is a mandatory financial charge or levy imposed on an individual or legal entity by a governmental organization to support government spending and public expenditures collectively or to regulate economic activity through measures designed to mitigate negative externalities. Tax compliance refers to policy actions and individual behavior aimed at ensuring that taxpayers are paying the right amount of tax at the…

Book · DOAB

Die optimale Besteuerung beeinträchtigt nicht die allokative Effizienz der Marktwirtschaft. Sie korrigiert ungerechte Einkommensvertei- lungen. Nur Pauschalsteuern wären «erstbeste» optimale Steuern. Sie sind aber als Alleinsteuern unrealistisch. Die Finanzwissenschaft sucht daher - bislang überwiegend im angelsächsischen Sprachraum nach «zweitbesten» realistischen Steuersystemen: insbesondere nach einem Verbrauchst…

Full text · Open Library

The Nutshell not only addresses the fundamentals of U.S. international taxation, but also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers and the foreign activities of U.S. taxpayers are explored. In the truly global economy in which we live, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-borde…

Image · DPLA

International business -- Tax burden -- Tax havens -- Tax incentives -- Tax factors -- Nontax factors -- Income taxes -- Capital gains taxes -- Business taxes -- Stamp duties -- Transfer duties -- Sales and use taxes -- Gift taxes -- Turnover taxes -- Tax jurisdiction -- Ireland tax -- Tax exemptions -- Tax deferments -- Deductions from the taxable base -- Organization for Economic Cooperation and Development -- OEC…