State-Building and Tax Regimes in Central America. by Schneider, Aaron

Table of Contents: “…Reform CyclesTendencies of Reform; Reform from Outside and Erosion; Reform by Erosion; Technopol Reform; Conclusion; 7: Crisis in Guatemalan State-Building: Divided, Subordinate Transnational Elites; Introduction; Emergency Increases, Stagnating Tax; Evolution and Main Trends; Divided and Subordinate Transnational Elites; Economic Actors; Popular Sectors; Political Parties; Institutional Obstacles; Constitutional Court; Congress; Many Reforms, Little Change; Tendencies of Reform; Reform Collapse and By Stealth; Reform Collapse; Reform by Stealth; Conclusion.…”
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TAX SPARING MECHANISM AND FOREIGN DIRECT INVESTMENT by NA LI

Table of Contents: “…Interaction with contracting states' tax systems -- 2.4.1. Interaction with the source state's tax system -- 2.4.1.1. …”
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Business Valuation and Federal Taxes Procedure, Law and Perspective, 2nd Edition / Laro, David. by Laro, David, Pratt, Shannon

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Business valuation and federal taxes : procedure, law, and perspective / David Laro, Shannon P. Pratt. by Laro, David, 1942-

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TAX SUSTAINABILITY IN AN EU AND INTERNATIONAL CONTEXT

Table of Contents: “…The role of taxation as an instrument to achieve a sustainable world -- 2.3.1. The main role of taxation -- 2.3.2. The use of taxation as an instrument for non-tax purposes: Trade-off between revenue and social engineering?…”
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The impact of research and development tax incentives on Colombia's manufacturing sector : what difference do they make? / prepared by Valerie Mercer-Blackman. by Mercer-Blackman, Valerie

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The Implementation and Lasting Effects of the Multilateral Instrument. by Kofler, Georg

Table of Contents: “…Party to the MLI -- 1.2. Covered Tax Agreements -- 1.3. Hybrid mismatches -- 1.3.1. …”
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An analysis of cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countries / Alicja Majdańska. by Majdanska, Alicja

Table of Contents: “…Introduction -- 2.2. Evolution of tax compliance agenda -- 2.2.1. Enforcement of tax obligations -- 2.2.2. …”
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Harmful Tax Competition in the East African Community by Habimana, Pie

Table of Contents: “…What is "good" and what is "bad" tax competition? -- 2.5.3. What is the main concern of lawyers in tax competition? …”
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Taxing Consumption in a Global Economy. by Grubert, Harry

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Chinese Tax Law and International Treaties by Lorenzo Riccardi. by Riccardi, Lorenzo

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Current and proposed non-oil tax system in Azerbaijan / prepared by Mayra Zermeño. by Zermeno Livas, Mayra Rebeca

Table of Contents: “…Direct and Indirect Non-oil Taxes; III. Main Issues of the Current Non-Oil Tax System; IV. …”
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[T]axing Greenhouse Gases : an Australian Perspective / Lex Fullarton. by Fullarton, Lex

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Expenditure composition and distortionary tax for equitable economic growth / Hyun Park. by Park, Hyun

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Transparency and other hot topics revisited / guest editors, Tom McManus [and others].

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Advances in taxation. edited by John Hasseldine.

Table of Contents: “…Disclosure TransparencyConclusion; Notes; Acknowledgments; References; Appendix 1: Variable Definitions; FIN48 and Income Tax-based Earnings Management: Evidence from the Deferred Tax Asset Valuation Allowance; Introduction; Background; Research Method; One-stage Approach; Two-stage Approach; Data and Results; Sample Selection and Descriptive Statistics; Regression Analysis; Main Results; Robustness Tests; Crossover Analysis; Main Results; Additional Analysis of Analysts' Forecast Results; Conclusion; Notes; Acknowledgments; References.…”
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Qualified appraisals and qualified appraisers : expert tax valuation witness reports, testimony, procedure, law, and perspective / Michael R. Devitt, Lawrence A Sannicandro. by Devitt, Michael R., 1957-, Sannicandro, Lawrence A., 1979-

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Qualified appraisals and qualified appraisers : expert tax valuation witness reports, testimony, procedure, law, and perspective / Michael R. Devitt, Lawrence A Sannicandro. by Devitt, Michael R., 1957-, Sannicandro, Lawrence A., 1979-

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Continued Review of the Tax Systems Modernization of the Internal Revenue Service : Final Report.

Table of Contents: “…-- ORGANIZATIONAL ACCOMPLISHMENTS -- TECHNICAL SHORTCOMINGS -- MAJOR RECOMMENDATIONS -- Recommendation 1: Acquire More Technical Management Expertise -- Recommendation 2: Develop a Proper Set of Performance Goals and Metrics -- Recommendation 3: Develop an Adequate Architectural Design and Definition -- Recommendation 4: Significantly Increase the Means to Achieve Security -- Recommendation 5: Implement an Overall Process Improvement Plan -- Recommendation 6: Focus Efforts on the Integrated Case Processing Project -- NEED FOR A LONG-TERM VIEW -- 1 Background -- INTRODUCTION -- GOALS OF TAX SYSTEMS MODERNIZATION -- HIGH-LEVEL VIEW OF TAX SYSTEMS MODERNIZATION -- CURRENT STATUS -- 2 Systems and Software Development -- TO WHAT EXTENT WILL TSM SUCCEED? …”
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The Trial of the Troika : The IMF, the European Central Bank, and the European Commission / New Docs.

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