The amendment of Australia's domestic law after the Lamesa case: a lesson to be learned from Dutch case law
Article Abstract:
The globalization of the economy has influence the taxation of multinational corporations and the Dutch Tax and Customs Administration responded to the topic with enforcement covenants. A comparison of the Dutch and Australian approaches to enforcement covenants on having multinationals pay their fair share of tax is presented.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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Current scenario of the tax incentives in Brazil: a comparison based on the concepts of state aid in Europe and of the commerce clause in the United States
Article Abstract:
A comparison of tax incentives in Braxil, United States, and Europe is prsented. U.S. adopts a concession of tax incentives while Europe while European tax incentives are heavily regulated. The Brazilian model's similarities with the American tax incentives are discussed.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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APAs in Australia, Canada and the United States: Current Developments and Future Directions
Article Abstract:
Comparative analyses of Advance Pricing Agreement (APA) programs of Australia, Canada, and the United States are presented.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
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