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Worldwide vs. source taxation of income A review and re-evaluation of arguments

https://doi.org/10.54648/taxi1988043
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Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy
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ICT and International Corporate Taxation: Tax Attributes and Scope of Taxation
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Must the Corporation Tax be Harmonised?
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Economics of International Taxation
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Guidelines for Corporate Income Taxation of Hybrid Financial Instruments
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Konsumorientierung - eine Herausforderung für die Steuergesetzgebung?
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Making International Tax Law: Analysing Tax Jurisprudence in India
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The Motivations Behind the Framework Tax Convention
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Sustainable Development, Fairness, and Human Rights as Proposed Foundational Principles for the International Tax System
inferred← citeshttps://doi.org/10.1007/978-981-95-5617-5_8openalex-snapshot
Can the Framework Tax Convention Reshape the Global Tax System? Challenges and Opportunities Going Forward
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Double Taxation and the League of Nations
inferred← citeshttps://doi.org/10.1017/cbo9780511977855openalex-snapshot
International Taxation of Permanent Establishments
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Reorganizações societárias internacionais sob a perspectiva dos acordos para evitar a dupla tributação
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Treaty shopping e o conceito de pessoas visadas na aplicação dos acordos de bitributação : a questão da substância econômica
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A tributação dos serviços importados nas convenções para evitar a dupla tributação
inferred← citeshttps://doi.org/10.11606/d.2.2023.tde-22082023-155127openalex-snapshot
A regra de não discriminação em função da residência dos titulares do capital nos acordos para evitar a bitributação
inferred← citeshttps://doi.org/10.11606/t.2.2019.tde-07082020-142944openalex-snapshot
Limites às normas antielisivas específicas para a contenção da arbitragem fiscal internacional por intermédio de instrumentos híbridos no direito brasileiro
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Os usuários como geradores de valor na economia digital e a possibilidade de sua tributação pelo imposto de renda no Brasil em um modelo de >i /i<
inferred← citeshttps://doi.org/10.18601/16926722.n20.04openalex-snapshot
La residencia fiscal de las entidades jurídicas en el sistema tributario colombiano
inferred← citeshttps://doi.org/10.19135/revista.consinter.00008.23openalex-snapshot
The Single Tax Principle As A Limit To Double Non-Taxation? A Broad Perspective
inferred← citeshttps://doi.org/10.2139/ssrn.2657294openalex-snapshot
The Tax State, Benefit and Legitimacy
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KONVERGENCIJA ZEMALJA ČLANICA S UREDBOM VIJEĆA 2022/1854 : TEORIJSKI OKVIR OPOREZIVANJA IZVANREDNE DOBITI – SLUČAJ HRVATSKA
inferred← citeshttps://doi.org/10.26481/dis.20210331ggopenalex-snapshot
Allocation of taxing rights in Tax Treaties between Developing and Developed countries
inferred← citeshttps://doi.org/10.26794/1999-849x-2019-12-4-132-142openalex-snapshot
International Capital Flow Taxation within the Context of Companies’ Investment Strategies Factors: Developing Countries’ Experience
inferred← citeshttps://doi.org/10.29322/ijsrp.11.02.2021.p11014openalex-snapshot
Implications of the Income Tax Annulment on Dividends Received from Abroad as Regulated in Job Creation Law (Known as “Omnibus Law”)
inferred← citeshttps://doi.org/10.2991/assehr.k.200331.128openalex-snapshot
Taxing Electronic Commerce Cross-Border Transaction: Discussing the Alternative Models for Indonesia
inferred← citeshttps://doi.org/10.31107/2075-1990-2024-3openalex-snapshot
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Improving Russia’s Tax Policy in the Sphere of International Taxation
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A comparative study of the taxation of business profits - especially 'online' profits - in Australia and the Hong Kong Special Administrative Region of the People's Republic of China
inferred← citeshttps://doi.org/10.46801/2595-6280.58.10.2024.2516openalex-snapshot
Considerações sobre a Justificação do Imposto de Renda das Pessoas Jurídicas
inferred← citeshttps://doi.org/10.46801/2595-7155-rdtia-n9-9openalex-snapshot
AINDA SOBRE REFLEXOS TRIBUTÁRIOS DECORRENTES DO COVID-19:
inferred← citeshttps://doi.org/10.51302/rcyt.2017.4381openalex-snapshot
La equidad entre naciones en el sistema fiscal internacional
inferred← citeshttps://doi.org/10.5171/2021.565889openalex-snapshot
Redefining Permanent Establishment Concept of e-Commerce Cross-border Transaction: A Preliminary Study in Indonesia
inferred← citeshttps://doi.org/10.59403/165wxe1openalex-snapshot
Is the OECD/G20 BEPS Initiative Heading in the Right Direction? Some Forgotten (and Uncomfortable) Questions
inferred← citeshttps://doi.org/10.59403/16bcqe8openalex-snapshot
Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation
inferred← citeshttps://doi.org/10.59403/1j4mzcv008openalex-snapshot
Chapter 6: Reconciling Interests in EU Direct Tax Law
inferred← citeshttps://doi.org/10.59403/201ya7topenalex-snapshot
Corporate Tax Residence and Mobility
inferred← citeshttps://doi.org/10.59403/201ya7t001openalex-snapshot
Chapter 1: Corporate Tax Residence at the Crossroads between International Competition and Convergence: Outlining the Debate
inferred← citeshttps://doi.org/10.59403/201ya7t002openalex-snapshot
Chapter 2: History and Emergence of the Corporate Residence Concept in Europe: A Comparative Approach
inferred← citeshttps://doi.org/10.59403/201ya7t003openalex-snapshot
Chapter 3a: Taxpayers’ Mobility in the Context of Tax Treaty Law: The Need for a Renewed Balance between Favouring the Movement of Persons and Tackling Treaty Abuse
inferred← citeshttps://doi.org/10.59403/201ya7t004openalex-snapshot
Chapter 3b: Corporate Tax Residence and Mobility in the European Union
inferred← citeshttps://doi.org/10.59403/201ya7t005openalex-snapshot
Chapter 4: Residence, Multinational Enterprises and BEPS: Is Determining the Residence of Companies Belonging to Multinational Groups Mission Impossible?
inferred← citeshttps://doi.org/10.59403/201ya7t006openalex-snapshot
Chapter 5: The Future of Corporate Residency
inferred← citeshttps://doi.org/10.59403/201ya7t007openalex-snapshot
Chapter 6: Austria
inferred← citeshttps://doi.org/10.59403/201ya7t008openalex-snapshot
Chapter 7: Belgium
inferred← citeshttps://doi.org/10.59403/201ya7t009openalex-snapshot
Chapter 8: Corporate Tax Residence in the Czech Republic
inferred← citeshttps://doi.org/10.59403/201ya7t010openalex-snapshot
Chapter 9: Denmark
inferred← citeshttps://doi.org/10.59403/201ya7t011openalex-snapshot
Chapter 10: Finland
inferred← citeshttps://doi.org/10.59403/201ya7t012openalex-snapshot
Chapter 11: France
inferred← citeshttps://doi.org/10.59403/201ya7t013openalex-snapshot
Chapter 12: Germany
inferred← citeshttps://doi.org/10.59403/201ya7t014openalex-snapshot
Chapter 13: Ireland
inferred← citeshttps://doi.org/10.59403/201ya7t015openalex-snapshot
Chapter 14: Italy
inferred← citeshttps://doi.org/10.59403/201ya7t016openalex-snapshot
Chapter 15: Luxembourg
inferred← citeshttps://doi.org/10.59403/201ya7t017openalex-snapshot
Chapter 16: The Netherlands
inferred← citeshttps://doi.org/10.59403/201ya7t018openalex-snapshot
Chapter 17: Norway
inferred← citeshttps://doi.org/10.59403/201ya7t019openalex-snapshot
Chapter 18: Poland
inferred← citeshttps://doi.org/10.59403/201ya7t020openalex-snapshot
Chapter 19: Portugal
inferred← citeshttps://doi.org/10.59403/201ya7t021openalex-snapshot
Chapter 20: Russia
inferred← citeshttps://doi.org/10.59403/201ya7t022openalex-snapshot
Chapter 21: Serbia
inferred← citeshttps://doi.org/10.59403/201ya7t023openalex-snapshot
Chapter 22: Spain
inferred← citeshttps://doi.org/10.59403/201ya7t024openalex-snapshot
Chapter 23: Sweden
inferred← citeshttps://doi.org/10.59403/201ya7t025openalex-snapshot
Chapter 24: Switzerland
inferred← citeshttps://doi.org/10.59403/201ya7t026openalex-snapshot
Chapter 25: Turkey
inferred← citeshttps://doi.org/10.59403/201ya7t027openalex-snapshot
Chapter 26: Ukraine
inferred← citeshttps://doi.org/10.59403/201ya7t028openalex-snapshot
Chapter 27: The United Kingdom
inferred← citeshttps://doi.org/10.59403/201ya7t029openalex-snapshot
Chapter 28: United States
inferred← citeshttps://doi.org/10.59403/201ya7t030openalex-snapshot
Part 3: Appendix
inferred← citeshttps://doi.org/10.59403/201ya7t031openalex-snapshot
Other Titles in the EATLP International Tax Series
inferred← citeshttps://doi.org/10.59403/2d9em2y040openalex-snapshot
Place Where the Supply/Activity Is Effectively Carried Out as an Allocation Rule: VAT v. Direct Taxation
inferred← citeshttps://doi.org/10.59403/2d9em2y042openalex-snapshot
Taxing Rights in Relation to Immovable Property: VAT/GST v. Direct Taxation
inferred← citeshttps://doi.org/10.59403/2eyjnpj012openalex-snapshot
Chapter 12: Taxing Corporations as They Are
inferred← citeshttps://doi.org/10.59403/34p3q6q010openalex-snapshot
Legal and Economic Principles Support an Origin and Import Neutrality-Based over a Residence and Export Neutrality-Based Tax Treaty Policy
inferred← citeshttps://doi.org/10.59403/38n9675openalex-snapshot
The Single Tax Principle: Fiction or Reality in a Non-Comprehensive International Tax Regime?
inferred← citeshttps://doi.org/10.59403/3g63k10020openalex-snapshot
Chapter 20 – Switzerland
inferred← citeshttps://doi.org/10.59403/3r1d3ah006openalex-snapshot
Chapter 6: The (Re)allocation of Taxing Rights Following the 2021 Consensus on Pillar Two Blueprint: An Examination of its Causes and Effects
inferred← citeshttps://doi.org/10.59403/m21tm7openalex-snapshot
Is There Any Consensus about Market Jurisdiction among Pillar One Participating Jurisdictions? – Comparing Source Rules for Taxing Online Advertising Services
inferred← citeshttps://doi.org/10.59403/y0tqptopenalex-snapshot
The Principle of Territoriality and Corporate Income Taxation – Part 1
inferred← citeshttps://doi.org/10.70675/cbaad171z4aaaz434cz8f9eze481db1d0c64openalex-snapshot
La cohérence des systèmes fiscaux en droit de l’Union européenne : étude en fiscalité directe
inferred← citeshttps://doi.org/10.70675/e3a0e136z4ac5z4feazb025z2e1389a40712openalex-snapshot
La création et la répartition de la valeur en droit fiscal international
inferred← citeshttps://doi.org/10.70675/eb6a94a4zf249z451dza6dcz1ce40a158bcbopenalex-snapshot
Eléments d'une théorie de la frontière appliqués au droit fiscal
inferred← citeshttps://doi.org/10.7765/9781526171245.00018openalex-snapshot
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