2010

Tax havens play limited role in a financial crisis

Tax progressivity, income distribution and tax non-compliance

Tax risk management and corporate taxpayers -international tax administration developments

Taxation of outbound direct investment: economic principles and tax policy considerations

Taxing banks: the IMF proposal

Taxing corporate income

Taxing foreign profits with international mergers and acquisitions

The anatomy of tax avoidance counteraction: abuse of law in a tax context at member state and European Union level

The asymmetrical treatment of debt and equity finance under UK tax law

The downside of formula apportionment - evidence on factor demand distortions

The Finance Acts of 2010: a complicated start to simplification

The Government's deficit reduction plan depends on optimistic GDP growth forecast

The power of dynastic commitment

The role of headquarters in multinational profit shifting strategies

The value added tax: its causes and consequences

Thin Capitalization Rules in the Context of the CCCTB

Too much investment? A problem of endogenous outside options

Towards a theory of trade finance

VAT and Financial Supplies: What should be taxed?

VAT and the EU internal market: the paradoxes of harmonisation

VAT Rates in Europe

VAT treatment of public sector bodies: the Canadian model

Verschärfen multinationale Unternehmen den Steuerwettbewerb?

Volkswirtschaftliche Aspekte der Besteuerung von Auslandsgewinnen multinationaler Unternehmen