dc.contributor.author | Vallée, Shahin | de |
dc.contributor.author | Judah, Ben | de |
dc.date.accessioned | 2021-11-15T11:19:53Z | |
dc.date.available | 2021-11-15T11:19:53Z | |
dc.date.issued | 2021 | de |
dc.identifier.issn | 2198-5936 | de |
dc.identifier.uri | https://www.ssoar.info/ssoar/handle/document/75764 | |
dc.description.abstract | Tax avoidance by multinational corporations has become a central feature of the world economy. After decades of opposition, the US wants to set a global minimum corporation tax rate and limit tax avoidance, but it will need all of Europe to stand behind it. A historic 130-country OECD tax agreement is giving some hope but both sides of the Atlantic will need to confront deeply rooted interests if they want to implement the deal and build a new cooperative tax reform framework. | de |
dc.language | en | de |
dc.subject.ddc | Wirtschaft | de |
dc.subject.ddc | Economics | en |
dc.subject.ddc | Internationale Beziehungen | de |
dc.subject.ddc | International relations | en |
dc.title | After the OECD-Deal: Transatlantic Cooperation and International Corporate Tax Reform | de |
dc.description.review | begutachtet | de |
dc.description.review | reviewed | en |
dc.source.volume | 6 | de |
dc.publisher.country | DEU | de |
dc.publisher.city | Berlin | de |
dc.source.series | DGAP Policy Brief | |
dc.subject.classoz | Öffentliche Finanzen und Finanzwissenschaft | de |
dc.subject.classoz | Public Finance | en |
dc.subject.classoz | internationale Beziehungen, Entwicklungspolitik | de |
dc.subject.classoz | International Relations, International Politics, Foreign Affairs, Development Policy | en |
dc.subject.thesoz | OECD | de |
dc.subject.thesoz | OECD | en |
dc.subject.thesoz | transatlantische Beziehungen | de |
dc.subject.thesoz | transatlantic relations | en |
dc.subject.thesoz | Besteuerung | de |
dc.subject.thesoz | taxation | en |
dc.subject.thesoz | Steuerpolitik | de |
dc.subject.thesoz | tax policy | en |
dc.subject.thesoz | Konzern | de |
dc.subject.thesoz | trust | en |
dc.subject.thesoz | multinationales Unternehmen | de |
dc.subject.thesoz | multinational corporations | en |
dc.subject.thesoz | Weltwirtschaft | de |
dc.subject.thesoz | world economy | en |
dc.subject.thesoz | Körperschaftsteuer | de |
dc.subject.thesoz | corporate tax | en |
dc.identifier.urn | urn:nbn:de:0168-ssoar-75764-6 | |
dc.rights.licence | Creative Commons - Namensnennung, Nicht kommerz., Keine Bearbeitung 4.0 | de |
dc.rights.licence | Creative Commons - Attribution-Noncommercial-No Derivative Works 4.0 | en |
internal.status | formal und inhaltlich fertig erschlossen | de |
internal.identifier.thesoz | 10047845 | |
internal.identifier.thesoz | 10039289 | |
internal.identifier.thesoz | 10038821 | |
internal.identifier.thesoz | 10043683 | |
internal.identifier.thesoz | 10045929 | |
internal.identifier.thesoz | 10037292 | |
internal.identifier.thesoz | 10037394 | |
internal.identifier.thesoz | 10041121 | |
dc.type.stock | monograph | de |
dc.type.document | Stellungnahme | de |
dc.type.document | comment | en |
dc.source.pageinfo | 15 | de |
internal.identifier.classoz | 1090303 | |
internal.identifier.classoz | 10505 | |
internal.identifier.document | 27 | |
dc.contributor.corporateeditor | Forschungsinstitut der Deutschen Gesellschaft für Auswärtige Politik e.V. | |
internal.identifier.corporateeditor | 108 | |
internal.identifier.ddc | 330 | |
internal.identifier.ddc | 327 | |
dc.description.pubstatus | Veröffentlichungsversion | de |
dc.description.pubstatus | Published Version | en |
internal.identifier.licence | 20 | |
internal.identifier.pubstatus | 1 | |
internal.identifier.review | 2 | |
internal.identifier.series | 1535 | |
internal.pdf.wellformed | true | |
internal.pdf.encrypted | false | |