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International tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companies
0 references·3 citing·12 second hop
International tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companies (2008)International tax planning and prevention…Group subsidiaries, tax minimization and offshore financial centres: Mapping organizational structures to establish the ‘in-betweener’ advantage (2020)Group subsidiaries, tax minim…The Application and Interpretation by South African Courts of General Renvoi Clauses in South African Double Taxation Agreements (2019)The Application and Interpret…Fiscal Competitiveness Versus Harmful Tax Competition in the European Union (2011)Fiscal Competitiveness Versus…The Impact of Corporate Taxation on the Location of Capital: A Review (2003)OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 (2010)THE SUPRA-SURPLUS SOCIETY (2018)The Constitution of the Republic of South Africa (1994)Interpretation of Tax Treaties Under International Law (2004)Vienna Convention on the Law of Treaties (2011)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Production, Information Costs and Economic Organization (1996)And the subsidiary lives on: Harnessing complex realities in the contemporary MNE (2022)Disentangling the corporate effect on subsidiary performance (2023)The institutional and historical characteristics of tax havens (2024)
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  • 2020Group subsidiaries, tax minimization and offshore financial centres: Mapping organizational structures to establish the ‘in-betweener’ advantage29 cited
  • 2011Fiscal Competitiveness Versus Harmful Tax Competition in the European Union14 cited
  • 2019The Application and Interpretation by South African Courts of General Renvoi Clauses in South African Double Taxation Agreements12 cited

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