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Displaying results 1 to 8 of 8.

  1. Relation zwischen Bruttoarbeitskosten und Nettolöhnen
    dieser Report ist Teil des Forschungsschwerpunktes "Wachstum und Konjunktur in Europa"
    Author: Hinze, Jörg
    Published: 2000
    Publisher:  Hamburgisches Welt-Wirtschafts-Archiv (HWWA), Hamburg

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QA 31850 ; QB 910 ; QG 000 ; QG 200 ; QV 300 ; QV 570
    Series: HWWA-Report ; 202
    Subjects: Arbeitskosten; Arbeitskosten; Lohn; Vergleich; Deutschland; Welt; Labor costs; Wages; Wages; Withholding tax
    Scope: 101 S, graph. Darst, 30 cm
    Notes:

    Literaturverz. S. 98 - 101
  2. The aging of the population and the size of the welfare state
    Author: Razin, Asaf; Tsadḳah, Efrayim; Swagel, Phillip
    Published: 2002
    Publisher:  IMF, [Washington, DC]

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 128 (02.68)
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
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    88/51 B-02,68
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: IMF working paper ; 02/68
    Subjects: Altersvorsorge; Overlapping Generations; Umverteilung; Theorie; Alternde Bevölkerung; Aging; Aging; Social security; Social security; Withholding tax; Withholding tax
    Scope: 23 S
    Notes:

    Literaturverz. S. 22 - 23
  3. Relation zwischen Bruttoarbeitskosten und Nettolöhnen
    dieser Report ist Teil des Forschungsschwerpunktes "Wachstum und Konjunktur in Europa"
    Author: Hinze, Jörg
    Published: 2000
    Publisher:  Hamburgisches Welt-Wirtschafts-Archiv (HWWA), Hamburg

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    6 B 44053
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    Hessische Stiftung Friedens- und Konfliktforschung, Bibliothek
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    Zs H
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    K 2000 B 2570
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    1 : Z 204.7 -202-
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Z AL 115:202
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    B/39613
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    9/50271
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    KAP 10807
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    C 219524
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    Otto-von-Guericke-Universität, Universitätsbibliothek
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    2000.07014:1
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    Universitätsbibliothek Rostock
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    QG 000 H991-202
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    Content information
    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QA 31850 ; QB 910 ; QG 000 ; QG 200 ; QV 300 ; QV 570
    Series: HWWA-Report ; 202
    Subjects: Arbeitskosten; Arbeitskosten; Lohn; Vergleich; Deutschland; Welt; Labor costs; Wages; Wages; Withholding tax
    Scope: 101 S, graph. Darst, 30 cm
    Notes:

    Literaturverz. S. 98 - 101
  4. Withholding Taxes in Developing Countries
    Relief Method and Tax Sparing in Tax Treaties with OECD Members
    Author: Shehaj, Pranvera
    Published: 2022
    Publisher:  SSRN, [S.l.]

    This study investigates the impact of residence country’s double tax relief method and of tax sparing agreements, on the difference between developing countries’ withholding taxes under domestic law, and negotiated withholding taxes in tax treaties... more

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    This study investigates the impact of residence country’s double tax relief method and of tax sparing agreements, on the difference between developing countries’ withholding taxes under domestic law, and negotiated withholding taxes in tax treaties with OECD member states. Using a dyadic panel dataset of asymmetric double tax treaties between 2005 and 2019, this study suggests first, that the difference between developing country’s domestic and treaty negotiated WHTs on portfolio dividends is higher when the OECD member state treaty partner uses the credit method, as compared to when it uses the exemption method. Second, results suggest that the inclusion of tax sparing provisions vanishes the positive effect of the credit method at home country on the difference between domestic and negotiated WHTs on portfolio dividends, incentivizing developing countries to negotiate higher withholding taxes

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: WU International Taxation Research Paper Series ; No. 2022-09
    Subjects: Double tax treaties; Asymmetric investments; Withholding tax; Dividends; Double tax relief method; Tax sparing
    Scope: 1 Online-Ressource (47 p)
    Notes:

    Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 2022 erstellt
  5. How to design a regional tax treaty and tax treaty policy framework in a developing country
    Author: Nakayama, Kiyoshi
    Published: April 2021
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, U.S.A.

    A well-designed regional tax treaty to which developing countries are signatories will include provisions securing minimum withholding taxes on investment income and technical service fees, a taxing right in respect of capital gains from indirect... more

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    A well-designed regional tax treaty to which developing countries are signatories will include provisions securing minimum withholding taxes on investment income and technical service fees, a taxing right in respect of capital gains from indirect offshore transfers, and guarding against-treaty shopping. A tax treaty policy framework-national or regional-that specifies the main policy outcomes to be achieved before negotiations commence would enable developing countries with more limited expertise and lower capacity for tax treaty negotiations to avoid concluding problematic tax treaties. This note provides guidance for members of regional economic communities in the developing world on what should and should not be included in a regional tax treaty and how to design on a common tax treaty policy framework for use in negotiations of bilateral tax treaties with nonmembers

     
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  6. Relation zwischen Bruttoarbeitskosten und Nettolöhnen
    dieser Report ist Teil des Forschungsschwerpunktes "Wachstum und Konjunktur in Europa"
    Author: Hinze, Jörg
    Published: 2000
    Publisher:  Hamburgisches Welt-Wirtschafts-Archiv (HWWA), Hamburg

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    6 B 44053
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    Sächsische Landesbibliothek - Staats- und Universitätsbibliothek Dresden
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    Peace Research Institute Frankfurt, Bibliothek
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    Bibliothek für Wirtschaftswissenschaften
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    Frei 10: E2/1250
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    K 2000 B 2570
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    1 : Z 204.7 -202-
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Z AL 115:202
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    B/39613
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    9/50271
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    KAP 10807
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    C 219524
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    Universität Konstanz, Kommunikations-, Informations-, Medienzentrum (KIM)
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    wrc 10.06:i/h99-202
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    Universitätsbibliothek Leipzig
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    Otto-von-Guericke-Universität, Universitätsbibliothek
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    2000.07014:1
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    Universitätsbibliothek Mannheim
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    QD 1780
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    Mannheimer Zentrum für Europäische Sozialforschung, Bibliothek
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
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    Universitätsbibliothek Rostock
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    QG 000 H991-202
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QB 910 ; QG 000 ; QG 200 ; QV 300 ; QV 570
    Series: HWWA-Report ; 202
    Subjects: Arbeitskosten; Arbeitskosten; Lohn; Vergleich; Deutschland; Welt; Labor costs; Wages; Wages; Withholding tax
    Scope: 101 S, graph. Darst, 30 cm
    Notes:

    Literaturverz. S. 98 - 101
  7. Relation zwischen Bruttoarbeitskosten und Nettolöhnen
    dieser Report ist Teil des Forschungsschwerpunktes "Wachstum und Konjunktur in Europa"
    Author: Hinze, Jörg
    Published: 2000
    Publisher:  Hamburgisches Welt-Wirtschafts-Archiv (HWWA), Hamburg

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
    Export to reference management software   RIS file
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QB 910 ; QG 000 ; QG 200 ; QV 300 ; QV 570
    Series: HWWA-Report ; 202
    Subjects: Arbeitskosten; Arbeitskosten; Lohn; Vergleich; Deutschland; Welt; Labor costs; Wages; Wages; Withholding tax
    Scope: 101 S, graph. Darst, 30 cm
    Notes:

    Literaturverz. S. 98 - 101
  8. How to design a regional tax treaty and tax treaty policy framework in a developing country
    Author: Nakayama, Kiyoshi
    Published: April 2021
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, U.S.A.

    A well-designed regional tax treaty to which developing countries are signatories will include provisions securing minimum withholding taxes on investment income and technical service fees, a taxing right in respect of capital gains from indirect... more

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    Verlag (kostenfrei)
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    A well-designed regional tax treaty to which developing countries are signatories will include provisions securing minimum withholding taxes on investment income and technical service fees, a taxing right in respect of capital gains from indirect offshore transfers, and guarding against-treaty shopping. A tax treaty policy framework-national or regional-that specifies the main policy outcomes to be achieved before negotiations commence would enable developing countries with more limited expertise and lower capacity for tax treaty negotiations to avoid concluding problematic tax treaties. This note provides guidance for members of regional economic communities in the developing world on what should and should not be included in a regional tax treaty and how to design on a common tax treaty policy framework for use in negotiations of bilateral tax treaties with nonmembers

     
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