共 50 条
- [41] OPTIMAL TAXATION AND DIRECT VERSUS INDIRECT TAX CONTROVERSY [J]. CANADIAN JOURNAL OF ECONOMICS-REVUE CANADIENNE D ECONOMIQUE, 1977, 10 (04): : 590 - 606
- [44] TAXATION: DIRECT TAXES: ESTATE TAX: TENANCY BY THE ENTIRETY [J]. CALIFORNIA LAW REVIEW, 1930, 18 (03) : 302 - 311
- [45] TAX INTEGRATION IN THE AREA OF DIRECT TAXATION IN THE EUROPEAN UNION [J]. TAX SOVEREIGNTY AND THE CONCEPT OF FISCAL RULE-MAKING IN THE COUNTRIES OF CENTRAL AND EASTERN EUROPE, CONFERENCE PROCEEDINGS, 2018, : 208 - 226
- [46] The EU's Uncoordinated Approach to Tax Avoidance and Tax Abuse in Relation to 'Uncooperative' Tax Jurisdictions [J]. INTERTAX, 2022, 50 (03): : 205 - 217
- [47] EU Tax Issues Arising from Croatia's Accession to the EU: Dividend Taxation [J]. EC TAX REVIEW, 2013, 22 (03): : 153 - 168
- [48] The 1935 tax reform and the strengthening of direct taxation in Colombia [J]. APUNTES DEL CENES, 2013, 32 (56): : 37 - 52
- [50] Cross-border regulatory cooperation and corporate tax avoidance [J]. JOURNAL OF CORPORATE ACCOUNTING AND FINANCE, 2024, 35 (03): : 157 - 179