Subject: Taxation--International cooperation / Journal: Columbia Journal of Tax Law | Search Results

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Columbia Journal of Tax Law

The Columbia Journal of Tax Law provides a needed forum for academics, practitioners, and policymakers to explore ideas in tax law and policy. Aims to bridge the worlds of both theory and practice by targeting scholars, practitioners, and policymakers as its authors and audience. https://taxlawjournal.columbia.edu/

1. Minimum Global Effective Corporate Tax Rate as General Anti-Avoidance Rule

: Azam, Rifat
: 2017
: Articles
: LawCorporations--Taxation--Law and legislationTax evasion--PreventionTaxation--International cooperation

2. Income Tax Treaty Policy in the 21st Century: Residence vs. Source

: Wells, Bret; Lowell, Cym H.
: 2013
: Articles
: Taxation--International cooperationIncome tax--Law and legislationDouble taxation--TreatiesLawEconomics

3. Cartelizing Taxes: Understanding the OECD’s Campaign against “Harmful Tax Competition”

: Morriss, Andrew P.; Moberg, Lotta
: 2012
: Articles
: Taxation--International cooperationPressure groups--Political activityDouble taxationLawEconomicsOrganisation for Economic Co-operation and Development

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