The paper presents a trapped equity model, but instead of studying how taxes affect corporate decisions when a sufficient amount of equity is already in the trap, it asks the question how does the equ
This article examines international aspects of the provision of relief from the double taxation of dividends that now occurs under the "classical" American system of taxing corporate income to both co
Database related to article. In the article, the authors discuss the implications of their study on the effectiveness of the Multilateral Instrument (MLI) in terms of states...
Under BEPS Action 14, OECD/G20 Inclusive Framework members committed to implementing a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP), which he
Organisation for Economic Co-operation and Development80
