Sabine Rödel 
Ausländische Umwandlungen und Hinzurechnungsbesteuerung 
Analyse unter besonderer Berücksichtigung allgemeiner Regelungen zur Einkünftequalifikation

Handige en overzichtelijke bundeling van relevante wetgeving inzake de fiscale procedure (directe en indirecte belastingen) en de bepalingen van fiscaal strafrecht: Het laatste decennium zijn er …

Value-added tax (VAT) generates significant government revenue in many countries and given their broad coverage, VAT measurements are useful indicators for economic and fiscal analyses. This …

Assessing how Asia and the Pacific can benefit from stronger tax systems, this comparative analysis drills down into the set-ups and performance of revenue bodies in 41 economies to highlight reform …

Tax havens in offshore lands like Switzerland, the Cayman Islands and the Bahamas were once considered a rarity, the preserve of the super-rich. Today, they are big business available to the masses. …

For ADB members in Asia and the Pacific, stronger tax systems are now more important than ever—to boost revenues enabling recovery from the economic shocks of COVID-19, and to reinforce …

This book is designed to be a short, critical introduction to the controversies in tax policy. The main thesis of the book is that there is a deeper substructure to debates about tax policy that unde …

In Indonesia, the provincial, city, and regency governments typically rely on the central government for financial support. A shift toward the collection of their own tax revenues would strengthen …

As Southeast Asia reels from the impacts of the coronavirus disease (COVID-19), domestic resource mobilization (DRM) has never been more challenging or more critical. Prior to the pandemic, many …

A professional businessman shows you how to avoid taxes the honest way in this self-help guide to building and keeping wealth. Wilfred Don observes that tax collectors from long ago were regarded a …

How tax law perpetuates injustice but might instead be used as a powerful force for creating a more just and equitable society The relationship between tax law and society, Anthony C. Infanti asserts …