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See detailTatort und Bildlabor. Die epistemischen Räume des politischen Kriminalfilms.
Pause, Johannes UL

in Moulin, Claudine; Przybilski, Martin (Eds.) Orts- Wechsel. Reale, imaginierte und virtuelle Wissensräume. (2014)

Detailed reference viewed: 19 (0 UL)
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See detailTatsachen, Fakten und Sachverhalte
Hofmann, Frank UL

in Schrenk, Markus (Ed.) Handbuch Metaphysik (2017)

Detailed reference viewed: 38 (0 UL)
See detailDer Tauschakt zwischen Siegfried und der Abtei Sankt Maximin in Trier
Pauly, Michel UL

in Jungblut, Marie-Paule; Pauly, Michel; Reif, Heinz (Eds.) Luxemburg, eine Stadt in Europa. Schlaglichter auf mehr als 1000 Jahre europäische Stadtgeschichte (2014)

Quellenanalyse der Tauschurkunde von 963/987

Detailed reference viewed: 106 (2 UL)
See detailTauschprozesse Kulturwissenschaftliche Verhandlungen des Ökonomischen
Schößler, Franziska; Mein, Georg UL

Book published by Transcript (2005)

Detailed reference viewed: 40 (1 UL)
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See detailTax and the Digital Economy – Bericht zur Konferenz vom 20.4.2018, Universität Luxemburg
Sinnig, Julia UL

in Internationale Steuer-Rundschau : Zeitschrift für Internationales Steuerrecht (2018), 7(6), 225-226

The ATOZ Chair for European and International Taxation of the University of Luxembourg invited renowned tax experts to discuss “Tax and the Digital Economy” on 20 April 2018; one month after the OECD ... [more ▼]

The ATOZ Chair for European and International Taxation of the University of Luxembourg invited renowned tax experts to discuss “Tax and the Digital Economy” on 20 April 2018; one month after the OECD published its 2018 interim report on BEPS Action 1 and the EU Commission its proposals on significant digital presence and a digital services tax. [less ▲]

Detailed reference viewed: 106 (11 UL)
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See detailTax and the Digital Economy: Challenges and Proposals for Reform
Haslehner, Werner UL; Kofler, Georg; Pantazatou, Aikaterini UL et al

Book published by Wolters Kluwer (2019)

Detailed reference viewed: 374 (1 UL)
See detailTax competition and fiscal aid in Brazil - Review
Micheau, Claire UL

in European State Aid Law Quarterly (2011), (3), 575-576

Detailed reference viewed: 34 (0 UL)
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See detailA tax competition approach to resource taxation in developing countries
Zanaj, Skerdilajda UL

in Resources Policy (2019)

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See detailTax competition, location and horizontal foreign direct investment
Behrens, Kristian; Picard, Pierre M. UL

E-print/Working paper (2005)

We develop a model of capital tax competition in which imperfectly competitive firms choose both the number of plants they operate and their location. When compared to models with single-plant firms, the ... [more ▼]

We develop a model of capital tax competition in which imperfectly competitive firms choose both the number of plants they operate and their location. When compared to models with single-plant firms, the presence of multinationals reverses some standard results. First, instead of being subsidized, capital may actually be taxed in equilibrium, which shows that the presence of taxable ‘multinational rents’ relaxes tax competition. Second, even when firms are subsidized, their subsidyinclusive profits may be decreasing in subsidies, due to fiercer price competition by more multinationals. Third, multinationals may give rise to multiple equilibria in the tax game, one of which can be a ‘subsidy trap’ characterized by many multinationals, high subsidy levels, and low welfare. [less ▲]

Detailed reference viewed: 102 (18 UL)
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See detailTax havens compliance with international standards: a temporal perspective
Zanaj, Skerdilajda UL

Scientific Conference (2016, July)

Detailed reference viewed: 38 (2 UL)
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See detailTax havens compliance with international standards: a temporal perspective
Zanaj, Skerdilajda UL; Pieretti, Patrice UL; pulina, giuseppe

E-print/Working paper (2016)

Detailed reference viewed: 69 (1 UL)
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See detailTax havens under international pressure: a game theoretical approach
Pulina, Giuseppe UL

Doctoral thesis (2017)

Detailed reference viewed: 68 (20 UL)
See detailTax havens under pressure: How do they react?
Pieretti, Patrice UL; Pulina, Giuseppe UL

Scientific Conference (2014, July)

Detailed reference viewed: 133 (30 UL)
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See detailTax Incentives and Public Finance in Response to Natural Disasters: a Comparative Assessment of Austria and Germany
Haslehner, Werner UL

in Basilavecchia, Massimo; Del Federico, Lorenzo; Mastellone, Pietro (Eds.) Tax Implications of Natural Disasters and Pollution (2015)

Austria and Germany have introduced a number of legal measures to cope with natural disaster events. Considering the similarity of the risks both countries face, coupled with their close socio-economic ... [more ▼]

Austria and Germany have introduced a number of legal measures to cope with natural disaster events. Considering the similarity of the risks both countries face, coupled with their close socio-economic, cultural, and legal ties, it is hardly surprising that both countries have also taken comparable approaches to address these risks. Once the veil of the existing similarities has been pierced, however, a number of differences in detail become visible, which provide a basis for an in-depth discussion on the options available to States in dealing with the financial and economic hardship caused by natural disasters to both individuals and businesses. It is the purpose of this contribution to present and analyse the multitude of measures taken by both countries, to draw a comparison between the approaches and to pinpoint various differences, in the hope that this exercise allows the reader to draw conclusions on the available options for aid policy and their respective merits. To this end, the contribution is divided into three main sections. The first part analyses the legal framework for direct financial transfers to disaster victims and tries to contrast both countries approaches with possible alternatives. The second part addresses the various tax relief mechanisms available in both countries and critically considers the interaction of these measures with the provision of direct financial aid. The third part provides a brief overview over the EU Commission’s assessment of both types of measures against the backdrop of EU State Aid rules. A short summary of results concludes the contribution. [less ▲]

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See detailTax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms
Bertinelli, Luisito UL; Bourgain, Arnaud UL

in Economics Bulletin (2016), 36(3), 1805-1810

This paper contributes to measuring the influence of business (and tax) law reforms on sub-Saharan African countries tax mobilization ability. Relying on a new business law reform indicator, our results ... [more ▼]

This paper contributes to measuring the influence of business (and tax) law reforms on sub-Saharan African countries tax mobilization ability. Relying on a new business law reform indicator, our results validate the significant impact of corporate law modernization on governmental revenue, and unearth a complementary effect between business and tax law reforms. [less ▲]

Detailed reference viewed: 121 (6 UL)