What do we know about tax treaties and how can accounting research contribute?-Reference-Cited by-同舟云学术

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What do we know about tax treaties and how can accounting research contribute?

Published:2024-03 Issue: Volume:54 Page:100604
ISSN:1061-9518
Container-title:Journal of International Accounting, Auditing and Taxation
language:en
Short-container-title:Journal of International Accounting, Auditing and Taxation

Author:

West Ashley,Wilkinson Brett

Publisher

Elsevier BV

Reference87 articles.

1. The Interpretation of tax treaties: Myth and reality;Arnold;Bulletin for International Taxation,2010

2. The Interpretation of tax treaties: Looking to the future;Arnold;Bulletin for International Taxation,2021

3. Missing Africa: Should US international tax rules accommodate investment in developing countries?;Ashiabor;University of Pennsylvania Journal of International Economics and Law,1996

4. The interpretation of tax treaties with particular reference to Article 3(2) of the OECD model (pt 1);Avery Jones;British Tax Review,1984

5. Tax sparing agreements, territorial tax reforms, and foreign direct investment;Azémar;Journal of Public Economics,2019

Cited by 1 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Special Issue: Literature reviews exploring international aspects of accounting, auditing, and taxation;Journal of International Accounting, Auditing and Taxation;2024-09

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