References

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References for Andorra (AD)

 
IBFD 2020d
J. Alfin, et al. Andorra - Corporate Taxation, Country Surveys IBFD (accessed 30 Sept. 2020).
https://online.ibfd.org/kbase/#topic=doc&url=/document/kf_ad
 
IBFD 2020d
J. Alfin, et al. Andorra - Corporate Taxation, Country Surveys IBFD (accessed 30 Sept. 2020).
https://online.ibfd.org/kbase/#topic=doc&url=/document/kf_ad
 
IBFD 2020d
J. Alfin, et al. Andorra - Corporate Taxation, Country Surveys IBFD (accessed 30 Sept. 2020).
https://online.ibfd.org/kbase/#topic=doc&url=/document/kf_ad
 
Andorra Legislative Decree 2018
Andorra, Decret legislatiu de l’1-08-2018 de publicació del text refós de la Llei 95/2010, del 29 de desembre, de l’impost sobre societats, 2018 .
https://www.bopa.ad/bopa/030047/Documents/GD20180807_11_14_51.pdf
 
Andorra Legislative Decree 2018
Andorra, Decret legislatiu de l’1-08-2018 de publicació del text refós de la Llei 95/2010, del 29 de desembre, de l’impost sobre societats, 2018 .
https://www.bopa.ad/bopa/030047/Documents/GD20180807_11_14_51.pdf
 
Andorra Legislative Decree 2018
Andorra, Decret legislatiu de l’1-08-2018 de publicació del text refós de la Llei 95/2010, del 29 de desembre, de l’impost sobre societats, 2018 .
https://www.bopa.ad/bopa/030047/Documents/GD20180807_11_14_51.pdf
 
GF 2011
Global Forum on Transparency and Exchange of Information for Tax Purposes 2011: Peer Review Report – Phase 1: Legal and Regulatory Framework - Andora, Paris, in: http://www.eoi-tax.org/jurisdictions/AD#previous_2aca0802f4d5109358048a6687612815; 07.05.2019.
http://www.eoi-tax.org/jurisdictions/AD#previous_2aca0802f4d5109358048a6687612815
 
GF 2011
Global Forum on Transparency and Exchange of Information for Tax Purposes 2011: Peer Review Report – Phase 1: Legal and Regulatory Framework - Andora, Paris, in: http://www.eoi-tax.org/jurisdictions/AD#previous_2aca0802f4d5109358048a6687612815; 07.05.2019.
http://www.eoi-tax.org/jurisdictions/AD#previous_2aca0802f4d5109358048a6687612815
 
GF 2011
Global Forum on Transparency and Exchange of Information for Tax Purposes 2011: Peer Review Report – Phase 1: Legal and Regulatory Framework - Andora, Paris, in: http://www.eoi-tax.org/jurisdictions/AD#previous_2aca0802f4d5109358048a6687612815; 07.05.2019.
http://www.eoi-tax.org/jurisdictions/AD#previous_2aca0802f4d5109358048a6687612815
 
GF 2014
Global Forum on Transparency and Exchange of Information for Tax Purposes 2014: Peer Review Report – Phase 2: Implementation of the Standard in Practice - Andorra, Paris, in: http://www.eoi-tax.org/jurisdictions/AD#previous_5172012ff9010b832a81fc00407dc78a; 07.05.2019.
http://www.eoi-tax.org/jurisdictions/AD#previous_5172012ff9010b832a81fc00407dc78a
 
GF 2014
Global Forum on Transparency and Exchange of Information for Tax Purposes 2014: Peer Review Report – Phase 2: Implementation of the Standard in Practice - Andorra, Paris, in: http://www.eoi-tax.org/jurisdictions/AD#previous_5172012ff9010b832a81fc00407dc78a; 07.05.2019.
http://www.eoi-tax.org/jurisdictions/AD#previous_5172012ff9010b832a81fc00407dc78a
 
GF 2014
Global Forum on Transparency and Exchange of Information for Tax Purposes 2014: Peer Review Report – Phase 2: Implementation of the Standard in Practice - Andorra, Paris, in: http://www.eoi-tax.org/jurisdictions/AD#previous_5172012ff9010b832a81fc00407dc78a; 07.05.2019.
http://www.eoi-tax.org/jurisdictions/AD#previous_5172012ff9010b832a81fc00407dc78a
 
Deloitte 2020
Deloitte, 'International Tax - Andorra Highlights' 2020 [accessed 30 September 2020]
https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-andorrahighlights-2020.pdf
 
Deloitte 2020
Deloitte, 'International Tax - Andorra Highlights' 2020 [accessed 30 September 2020]
https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-andorrahighlights-2020.pdf
 
Deloitte 2020
Deloitte, 'International Tax - Andorra Highlights' 2020 [accessed 30 September 2020]
https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-andorrahighlights-2020.pdf
 
GF 2019
Global Forum on Transparency and Exchange of Information for Tax Purposes: Andorra 2019 (Second Round): Peer Review Report on the Exchange of Information on Request, Global Forum on Transparency and Exchange of Information for Tax Purposes, OECD Publishing, Paris, https://doi.org/10.1787/7f57533b-en.
https://doi.org/10.1787/7f57533b-en
 
GF 2019
Global Forum on Transparency and Exchange of Information for Tax Purposes: Andorra 2019 (Second Round): Peer Review Report on the Exchange of Information on Request, Global Forum on Transparency and Exchange of Information for Tax Purposes, OECD Publishing, Paris, https://doi.org/10.1787/7f57533b-en.
https://doi.org/10.1787/7f57533b-en
 
GF 2019
Global Forum on Transparency and Exchange of Information for Tax Purposes: Andorra 2019 (Second Round): Peer Review Report on the Exchange of Information on Request, Global Forum on Transparency and Exchange of Information for Tax Purposes, OECD Publishing, Paris, https://doi.org/10.1787/7f57533b-en.
https://doi.org/10.1787/7f57533b-en

General References

OECD CBCR 2018
OECD, Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 1), 2018 [accessed 26 February 2019].
http://www.oecd.org/tax/beps/country-by-country-reporting-compilation-of-peer-review-reports-phase-1-9789264300057-en.htm
 
OECD CBCR 2018
OECD, Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 1), 2018 [accessed 26 February 2019].
http://www.oecd.org/tax/beps/country-by-country-reporting-compilation-of-peer-review-reports-phase-1-9789264300057-en.htm
 
OECD CBCR 2018
OECD, Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 1), 2018 [accessed 26 February 2019].
http://www.oecd.org/tax/beps/country-by-country-reporting-compilation-of-peer-review-reports-phase-1-9789264300057-en.htm
 
OECD HTP 2018
OECD, Harmful Tax Practices – Peer Review Results on Preferential Regimes, November 2018 [accessed 5 December 2018]
http://www.oecd.org/tax/beps/update-harmful-tax-practices-2017-progress-report-on-preferential-regimes.pdf
 
OECD HTP 2018
OECD, Harmful Tax Practices – Peer Review Results on Preferential Regimes, November 2018 [accessed 5 December 2018]
http://www.oecd.org/tax/beps/update-harmful-tax-practices-2017-progress-report-on-preferential-regimes.pdf
 
OECD HTP 2018
OECD, Harmful Tax Practices – Peer Review Results on Preferential Regimes, November 2018 [accessed 5 December 2018]
http://www.oecd.org/tax/beps/update-harmful-tax-practices-2017-progress-report-on-preferential-regimes.pdf
 
OECD HTP 2017
OECD, Harmful Tax Practices - 2017 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project (2017) [accessed 16 August 2018].
https://www.oecd-ilibrary.org/docserver/9789264283954-en.pdf?expires=1552646945&id=id&accname=guest&checksum=1BBBD8ADA0C26C68577E6E1785F18939
 
OECD HTP 2017
OECD, Harmful Tax Practices - 2017 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project (2017) [accessed 16 August 2018].
https://www.oecd-ilibrary.org/docserver/9789264283954-en.pdf?expires=1552646945&id=id&accname=guest&checksum=1BBBD8ADA0C26C68577E6E1785F18939
 
OECD HTP 2017
OECD, Harmful Tax Practices - 2017 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project (2017) [accessed 16 August 2018].
https://www.oecd-ilibrary.org/docserver/9789264283954-en.pdf?expires=1552646945&id=id&accname=guest&checksum=1BBBD8ADA0C26C68577E6E1785F18939
 
EU Code of Conduct 2018
Council of the European Union, ‘Code of Conduct Group (Business Taxation): Overview of the Preferential Tax Regimes Examined by the Code of Conduct Group (Business Taxation) since Its Creation in March 1998’, 2018 [accessed 25 March 2019].
http://data.consilium.europa.eu/doc/document/ST-9639-2018-REV-2/en/pdf
 
EU Code of Conduct 2018
Council of the European Union, ‘Code of Conduct Group (Business Taxation): Overview of the Preferential Tax Regimes Examined by the Code of Conduct Group (Business Taxation) since Its Creation in March 1998’, 2018 [accessed 25 March 2019].
http://data.consilium.europa.eu/doc/document/ST-9639-2018-REV-2/en/pdf
 
EU Code of Conduct 2018
Council of the European Union, ‘Code of Conduct Group (Business Taxation): Overview of the Preferential Tax Regimes Examined by the Code of Conduct Group (Business Taxation) since Its Creation in March 1998’, 2018 [accessed 25 March 2019].
http://data.consilium.europa.eu/doc/document/ST-9639-2018-REV-2/en/pdf
 
PWC 2019a
PricewaterhouseCoopers (PWC), ‘Worldwide Tax Summaries Online’ [accessed 8 March 2019].
http://taxsummaries.pwc.com/ID/tax-summaries-home
 
PWC 2019a
PricewaterhouseCoopers (PWC), ‘Worldwide Tax Summaries Online’ [accessed 8 March 2019].
http://taxsummaries.pwc.com/ID/tax-summaries-home
 
PWC 2019a
PricewaterhouseCoopers (PWC), ‘Worldwide Tax Summaries Online’ [accessed 8 March 2019].
http://taxsummaries.pwc.com/ID/tax-summaries-home
 
Deloitte 2019a
Deloitte, International Tax Highlights .
https://dits.deloitte.com/#TaxGuides
 
Deloitte 2019a
Deloitte, International Tax Highlights .
https://dits.deloitte.com/#TaxGuides
 
Deloitte 2019a
Deloitte, International Tax Highlights .
https://dits.deloitte.com/#TaxGuides
 
IE 2018
Invest Europe and KPMG, Tax Benchmark Study 2018 : Defining Tax Environments for the Private Equity and Venture Capital Industry, June 2018 [accessed 8 March 2019].
https://www.investeurope.eu/media/722513/ie_tax-benchmark-study-2018.pdf
 
IE 2018
Invest Europe and KPMG, Tax Benchmark Study 2018 : Defining Tax Environments for the Private Equity and Venture Capital Industry, June 2018 [accessed 8 March 2019].
https://www.investeurope.eu/media/722513/ie_tax-benchmark-study-2018.pdf
 
IE 2018
Invest Europe and KPMG, Tax Benchmark Study 2018 : Defining Tax Environments for the Private Equity and Venture Capital Industry, June 2018 [accessed 8 March 2019].
https://www.investeurope.eu/media/722513/ie_tax-benchmark-study-2018.pdf
 
PWC 2017
PricewaterhouseCoopers (PWC), Compare and Contrast, Worldwide Real Estate Investment Trust (REIT) Regimes, July 2017 [accessed 12 March 2019].
https://www.pwc.com/gx/en/asset-management/assets/pdf/worldwide-reit-regimes-2017.pdf
 
PWC 2017
PricewaterhouseCoopers (PWC), Compare and Contrast, Worldwide Real Estate Investment Trust (REIT) Regimes, July 2017 [accessed 12 March 2019].
https://www.pwc.com/gx/en/asset-management/assets/pdf/worldwide-reit-regimes-2017.pdf
 
PWC 2017
PricewaterhouseCoopers (PWC), Compare and Contrast, Worldwide Real Estate Investment Trust (REIT) Regimes, July 2017 [accessed 12 March 2019].
https://www.pwc.com/gx/en/asset-management/assets/pdf/worldwide-reit-regimes-2017.pdf
 
Deloitte 2018b
Deloitte, Guide to Fiscal Information, Key Economies in Africa 2018, 2018 [accessed 12 March 2019].
https://www2.deloitte.com/content/dam/Deloitte/za/Documents/tax/za_Key_Fiscal_Guide_2018_17518.pdf
 
Deloitte 2018b
Deloitte, Guide to Fiscal Information, Key Economies in Africa 2018, 2018 [accessed 12 March 2019].
https://www2.deloitte.com/content/dam/Deloitte/za/Documents/tax/za_Key_Fiscal_Guide_2018_17518.pdf
 
Deloitte 2018b
Deloitte, Guide to Fiscal Information, Key Economies in Africa 2018, 2018 [accessed 12 March 2019].
https://www2.deloitte.com/content/dam/Deloitte/za/Documents/tax/za_Key_Fiscal_Guide_2018_17518.pdf
 
OECD HTP 2019
OECD, Harmful Tax Practices – Peer Review Results on Preferential Regimes, January 2019 [accessed 15 March 2019]
https://www.oecd-ilibrary.org/docserver/9789264311480-en.pdf?expires=1552647116&id=id&accname=guest&checksum=5B4AAC63CBA1BFA9ED4E9B5A6F3AA591
 
OECD HTP 2019
OECD, Harmful Tax Practices – Peer Review Results on Preferential Regimes, January 2019 [accessed 15 March 2019]
https://www.oecd-ilibrary.org/docserver/9789264311480-en.pdf?expires=1552647116&id=id&accname=guest&checksum=5B4AAC63CBA1BFA9ED4E9B5A6F3AA591
 
OECD HTP 2019
OECD, Harmful Tax Practices – Peer Review Results on Preferential Regimes, January 2019 [accessed 15 March 2019]
https://www.oecd-ilibrary.org/docserver/9789264311480-en.pdf?expires=1552647116&id=id&accname=guest&checksum=5B4AAC63CBA1BFA9ED4E9B5A6F3AA591
 
ZEW 2017
Christoph Spengel and others, Effective Tax Levels Using the Devereux/Grifith Methodology- Project for the EU Commission TAXUD/2013/CC/120, Final Report 2017. (January 2018) [accessed 27 December 2018].
https://ec.europa.eu/taxation_customs/sites/taxation/files/final_report_2017_effective_tax_levels_en.pdf
 
ZEW 2017
Christoph Spengel and others, Effective Tax Levels Using the Devereux/Grifith Methodology- Project for the EU Commission TAXUD/2013/CC/120, Final Report 2017. (January 2018) [accessed 27 December 2018].
https://ec.europa.eu/taxation_customs/sites/taxation/files/final_report_2017_effective_tax_levels_en.pdf
 
ZEW 2017
Christoph Spengel and others, Effective Tax Levels Using the Devereux/Grifith Methodology- Project for the EU Commission TAXUD/2013/CC/120, Final Report 2017. (January 2018) [accessed 27 December 2018].
https://ec.europa.eu/taxation_customs/sites/taxation/files/final_report_2017_effective_tax_levels_en.pdf
 
IMF 2018
Shafik Hebous, and Alexander Klemm, ‘A Destination-Based Allowance for Corporate Equity’, IMF Working Paper WP/18/239, 2018 [accessed 25 March 2019]
https://www.imf.org/en/Publications/WP/Issues/2018/11/08/A-Destination-Based-Allowance-for-Corporate-Equity-46314
 
IMF 2018
Shafik Hebous, and Alexander Klemm, ‘A Destination-Based Allowance for Corporate Equity’, IMF Working Paper WP/18/239, 2018 [accessed 25 March 2019]
https://www.imf.org/en/Publications/WP/Issues/2018/11/08/A-Destination-Based-Allowance-for-Corporate-Equity-46314
 
IMF 2018
Shafik Hebous, and Alexander Klemm, ‘A Destination-Based Allowance for Corporate Equity’, IMF Working Paper WP/18/239, 2018 [accessed 25 March 2019]
https://www.imf.org/en/Publications/WP/Issues/2018/11/08/A-Destination-Based-Allowance-for-Corporate-Equity-46314
 
IMF 2014
Jennifer Blouin and others, ‘Thin Capitalization Rules and Multinational Firm Capital Structure’, IMF Working Paper WP/14/12, 2014 [accessed 28 March 2019].
https://www.imf.org/external/pubs/ft/wp/2014/wp1412.pdf
 
IMF 2014
Jennifer Blouin and others, ‘Thin Capitalization Rules and Multinational Firm Capital Structure’, IMF Working Paper WP/14/12, 2014 [accessed 28 March 2019].
https://www.imf.org/external/pubs/ft/wp/2014/wp1412.pdf
 
IMF 2014
Jennifer Blouin and others, ‘Thin Capitalization Rules and Multinational Firm Capital Structure’, IMF Working Paper WP/14/12, 2014 [accessed 28 March 2019].
https://www.imf.org/external/pubs/ft/wp/2014/wp1412.pdf
 
OECD IntD 2015
OECD, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (2015) [accessed 21 August 2018].
http://www.oecd-ilibrary.org/taxation/limiting-base-erosion-involving-interest-deductions-and-other-financial-payments-action-4-2015-final-report_9789264241176-en
 
OECD IntD 2015
OECD, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (2015) [accessed 21 August 2018].
http://www.oecd-ilibrary.org/taxation/limiting-base-erosion-involving-interest-deductions-and-other-financial-payments-action-4-2015-final-report_9789264241176-en
 
OECD IntD 2015
OECD, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (2015) [accessed 21 August 2018].
http://www.oecd-ilibrary.org/taxation/limiting-base-erosion-involving-interest-deductions-and-other-financial-payments-action-4-2015-final-report_9789264241176-en
 
European Commission 2018
European Commission, ‘Commission Notice — Measures Considered Equally Effective to Article 4 of the Anti-Tax Avoidance Directive 2018/C 441/01’, Official Journal of the European Union, 2018 [accessed 29 March 2019].
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:C:2018:441:FULL&from=EN
 
European Commission 2018
European Commission, ‘Commission Notice — Measures Considered Equally Effective to Article 4 of the Anti-Tax Avoidance Directive 2018/C 441/01’, Official Journal of the European Union, 2018 [accessed 29 March 2019].
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:C:2018:441:FULL&from=EN
 
European Commission 2018
European Commission, ‘Commission Notice — Measures Considered Equally Effective to Article 4 of the Anti-Tax Avoidance Directive 2018/C 441/01’, Official Journal of the European Union, 2018 [accessed 29 March 2019].
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:C:2018:441:FULL&from=EN
 
OECD UTR 2018
OECD (2017), Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. http://dx.doi.org/10.1787/9789264285675-en [accessed 1 April 2019].
http://dx.doi.org/10.1787/9789264285675-en
 
OECD UTR 2018
OECD (2017), Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. http://dx.doi.org/10.1787/9789264285675-en [accessed 1 April 2019].
http://dx.doi.org/10.1787/9789264285675-en
 
OECD UTR 2018
OECD (2017), Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. http://dx.doi.org/10.1787/9789264285675-en [accessed 1 April 2019].
http://dx.doi.org/10.1787/9789264285675-en
 
OECD 2015
OECD 2015: Mandatory Disclosure Rules, Action 12 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, in: http://dx.doi.org/10.1787/9789264241442-en; 1.4.2019.
https://www.oecd-ilibrary.org/docserver/9789264241442-en.pdf?expires=1554133925&id=id&accname=guest&checksum=F5DB4F150999EBE3AA67602FA0A7157A
 
OECD 2015
OECD 2015: Mandatory Disclosure Rules, Action 12 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, in: http://dx.doi.org/10.1787/9789264241442-en; 1.4.2019.
https://www.oecd-ilibrary.org/docserver/9789264241442-en.pdf?expires=1554133925&id=id&accname=guest&checksum=F5DB4F150999EBE3AA67602FA0A7157A
 
OECD 2015
OECD 2015: Mandatory Disclosure Rules, Action 12 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, in: http://dx.doi.org/10.1787/9789264241442-en; 1.4.2019.
https://www.oecd-ilibrary.org/docserver/9789264241442-en.pdf?expires=1554133925&id=id&accname=guest&checksum=F5DB4F150999EBE3AA67602FA0A7157A
 
EU Tax Rulings 2015
European Parliament, 'Tax rulings' in the EU Member States- study for the ECON Committee, (2015), in: http://www.europarl.europa.eu/RegData/etudes/IDAN/2015/563447/IPOL_IDA(2015)563447_EN.pdf; 8.11.2017.
http://www.europarl.europa.eu/RegData/etudes/IDAN/2015/563447/IPOL_IDA(2015)563447_EN.pdf
 
EU Tax Rulings 2015
European Parliament, 'Tax rulings' in the EU Member States- study for the ECON Committee, (2015), in: http://www.europarl.europa.eu/RegData/etudes/IDAN/2015/563447/IPOL_IDA(2015)563447_EN.pdf; 8.11.2017.
http://www.europarl.europa.eu/RegData/etudes/IDAN/2015/563447/IPOL_IDA(2015)563447_EN.pdf
 
EU Tax Rulings 2015
European Parliament, 'Tax rulings' in the EU Member States- study for the ECON Committee, (2015), in: http://www.europarl.europa.eu/RegData/etudes/IDAN/2015/563447/IPOL_IDA(2015)563447_EN.pdf; 8.11.2017.
http://www.europarl.europa.eu/RegData/etudes/IDAN/2015/563447/IPOL_IDA(2015)563447_EN.pdf
 
EU Statistics on APAs 2016
European Commission, 'EU Joint Transfer Pricing Forum - Statistics on APAs in the EU at the End of 2015' (2016), in: https://ec.europa.eu/taxation_customs/sites/taxation/files/jtpf0152016enapa.pdf; 8.11.2017.
https://ec.europa.eu/taxation_customs/sites/taxation/files/jtpf0152016enapa.pdf
 
EU Statistics on APAs 2016
European Commission, 'EU Joint Transfer Pricing Forum - Statistics on APAs in the EU at the End of 2015' (2016), in: https://ec.europa.eu/taxation_customs/sites/taxation/files/jtpf0152016enapa.pdf; 8.11.2017.
https://ec.europa.eu/taxation_customs/sites/taxation/files/jtpf0152016enapa.pdf
 
EU Statistics on APAs 2016
European Commission, 'EU Joint Transfer Pricing Forum - Statistics on APAs in the EU at the End of 2015' (2016), in: https://ec.europa.eu/taxation_customs/sites/taxation/files/jtpf0152016enapa.pdf; 8.11.2017.
https://ec.europa.eu/taxation_customs/sites/taxation/files/jtpf0152016enapa.pdf
 
TJN-Survey 2015
Survey Conducted by the International Secretariat of the Tax Justice Network in early 2015. The questionnaire sent out to the Ministries of Finance can be viewed here (pdf): http://www.financialsecrecyindex.com/PDF/FSI%202015_JurisdictionQuestionnaire_MoF.pdf; and the questionnaire sent to the Financial Intelligence Units can be downloaded here: http://www.financialsecrecyindex.com/PDF/FSI2015_JurisdictionQuestionnaire_FIU.pdf
http://www.financialsecrecyindex.com/PDF/FSI2015_JurisdictionQuestionnaire_FIU.pdf; http://www.financialsecrecyindex.com/PDF/FSI%202015_JurisdictionQuestionnaire_MoF.pdf
 
TJN-Survey 2015
Survey Conducted by the International Secretariat of the Tax Justice Network in early 2015. The questionnaire sent out to the Ministries of Finance can be viewed here (pdf): http://www.financialsecrecyindex.com/PDF/FSI%202015_JurisdictionQuestionnaire_MoF.pdf; and the questionnaire sent to the Financial Intelligence Units can be downloaded here: http://www.financialsecrecyindex.com/PDF/FSI2015_JurisdictionQuestionnaire_FIU.pdf
http://www.financialsecrecyindex.com/PDF/FSI2015_JurisdictionQuestionnaire_FIU.pdf; http://www.financialsecrecyindex.com/PDF/FSI%202015_JurisdictionQuestionnaire_MoF.pdf
 
TJN-Survey 2015
Survey Conducted by the International Secretariat of the Tax Justice Network in early 2015. The questionnaire sent out to the Ministries of Finance can be viewed here (pdf): http://www.financialsecrecyindex.com/PDF/FSI%202015_JurisdictionQuestionnaire_MoF.pdf; and the questionnaire sent to the Financial Intelligence Units can be downloaded here: http://www.financialsecrecyindex.com/PDF/FSI2015_JurisdictionQuestionnaire_FIU.pdf
http://www.financialsecrecyindex.com/PDF/FSI2015_JurisdictionQuestionnaire_FIU.pdf; http://www.financialsecrecyindex.com/PDF/FSI%202015_JurisdictionQuestionnaire_MoF.pdf
 
TJN-Survey 2017
Survey Conducted by the International Secretariat of the Tax Justice Network in early 2017. The questionnaire sent out to the Ministries of Finance and National Audit Offices can be viewed here (pdf): http://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-MoF.pdf; and the questionnaire sent to the Financial Intelligence Units can be downloaded here: https://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-FIU.pdf
https:// https://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-FIU.pdf; https://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-FIU.pdf
 
TJN-Survey 2017
Survey Conducted by the International Secretariat of the Tax Justice Network in early 2017. The questionnaire sent out to the Ministries of Finance and National Audit Offices can be viewed here (pdf): http://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-MoF.pdf; and the questionnaire sent to the Financial Intelligence Units can be downloaded here: https://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-FIU.pdf
https:// https://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-FIU.pdf; https://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-FIU.pdf
 
TJN-Survey 2017
Survey Conducted by the International Secretariat of the Tax Justice Network in early 2017. The questionnaire sent out to the Ministries of Finance and National Audit Offices can be viewed here (pdf): http://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-MoF.pdf; and the questionnaire sent to the Financial Intelligence Units can be downloaded here: https://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-FIU.pdf
https:// https://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-FIU.pdf; https://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-FIU.pdf
 
OECD Stats 2020a
OECD Stats, ‘Statutory Corporate Income Tax Rate’, 2020 [accessed 1 October 2020].
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OECD Stats 2020a
OECD Stats, ‘Statutory Corporate Income Tax Rate’, 2020 [accessed 1 October 2020].
https://stats.oecd.org/Index.aspx?DataSetCode=CTS_CIT
 
OECD Stats 2020a
OECD Stats, ‘Statutory Corporate Income Tax Rate’, 2020 [accessed 1 October 2020].
https://stats.oecd.org/Index.aspx?DataSetCode=CTS_CIT
 
OECD Stats 2020b
OECD Stats, ‘Statutory Corporate Tax Rate Explanatory Annex for Non-OECD Jurisdictions’, 2020 [accessed 30 September 2020]
http://www.oecd.org/tax/tax-policy/explanatory-annex-non-oecd-statutory-cit-rates.pdf
 
OECD Stats 2020b
OECD Stats, ‘Statutory Corporate Tax Rate Explanatory Annex for Non-OECD Jurisdictions’, 2020 [accessed 30 September 2020]
http://www.oecd.org/tax/tax-policy/explanatory-annex-non-oecd-statutory-cit-rates.pdf
 
OECD Stats 2020b
OECD Stats, ‘Statutory Corporate Tax Rate Explanatory Annex for Non-OECD Jurisdictions’, 2020 [accessed 30 September 2020]
http://www.oecd.org/tax/tax-policy/explanatory-annex-non-oecd-statutory-cit-rates.pdf
 
OECD Stats 2020c
OECD Stats, ‘OECD Tax Database Exaplanatory Annex: Part II Taxation of Corporate and Capital Income, 2020 [accessed 30 September 2020]
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OECD Stats 2020c
OECD Stats, ‘OECD Tax Database Exaplanatory Annex: Part II Taxation of Corporate and Capital Income, 2020 [accessed 30 September 2020]
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OECD Stats 2020c
OECD Stats, ‘OECD Tax Database Exaplanatory Annex: Part II Taxation of Corporate and Capital Income, 2020 [accessed 30 September 2020]
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Tibor Hanappi, Loss Carryover Provisions, 22 February 2018 [accessed 30 April 2019].
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Hanappi 2018
Tibor Hanappi, Loss Carryover Provisions, 22 February 2018 [accessed 30 April 2019].
https://www.oecd-ilibrary.org/taxation/loss-carryover-provisions_bfbcd0db-en
 
Hanappi 2018
Tibor Hanappi, Loss Carryover Provisions, 22 February 2018 [accessed 30 April 2019].
https://www.oecd-ilibrary.org/taxation/loss-carryover-provisions_bfbcd0db-en
 
Ireland’s Corporation Tax Roadmap
Government of Ireland- Department of Finance, Ireland’s Corporation Tax Roadmap- Incorporating Implementation of the Anti-Tax Avoidance Directives and Recommendations of the Coffey Review, September 2018 [accessed 1 May 2019].
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Ireland’s Corporation Tax Roadmap
Government of Ireland- Department of Finance, Ireland’s Corporation Tax Roadmap- Incorporating Implementation of the Anti-Tax Avoidance Directives and Recommendations of the Coffey Review, September 2018 [accessed 1 May 2019].
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Ireland’s Corporation Tax Roadmap
Government of Ireland- Department of Finance, Ireland’s Corporation Tax Roadmap- Incorporating Implementation of the Anti-Tax Avoidance Directives and Recommendations of the Coffey Review, September 2018 [accessed 1 May 2019].
https://assets.gov.ie/4158/101218132506-74b4db520e844588b3d116067cec9784.pdf
 
PWC 2020a
PWC Worldwide Tax Summaries Online
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PWC 2020a
PWC Worldwide Tax Summaries Online
https://taxsummaries.pwc.com/
 
PWC 2020a
PWC Worldwide Tax Summaries Online
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KPMG 2020
KPMG, 'Corporate Tax Rates Table', 2020 [accessed 30 September 2020]
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KPMG 2020
KPMG, 'Corporate Tax Rates Table', 2020 [accessed 30 September 2020]
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KPMG 2020
KPMG, 'Corporate Tax Rates Table', 2020 [accessed 30 September 2020]
https://home.kpmg.com/xx/en/home/services/tax/tax-tools-and-resources/tax-rates-online/corporate-tax-rates-table.html
 
Deloitte 2020
Deloitte, 'Corporate Tax Rates - International Tax', 2020 [accessed 30 September 2020]
https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-corporate-tax-rates.pdf
 
Deloitte 2020
Deloitte, 'Corporate Tax Rates - International Tax', 2020 [accessed 30 September 2020]
https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-corporate-tax-rates.pdf
 
Deloitte 2020
Deloitte, 'Corporate Tax Rates - International Tax', 2020 [accessed 30 September 2020]
https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-corporate-tax-rates.pdf
 
NRGI 2020
Natural Resource Governance Institute, 'Contract Disclosure Practice and Policy Tracker' 2020 [accessed 30 September 2020]
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NRGI 2020
Natural Resource Governance Institute, 'Contract Disclosure Practice and Policy Tracker' 2020 [accessed 30 September 2020]
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NRGI 2020
Natural Resource Governance Institute, 'Contract Disclosure Practice and Policy Tracker' 2020 [accessed 30 September 2020]
https://docs.google.com/spreadsheets/d/1FXEeD43jw6VYHV8yS-8KJ5-rR5l0XtKxVQZBWzr-ohY/edit#gid=41
 
EY 2020
Worldwide R&D Incentives Reference Guide 2020
https://www.ey.com/en_gl/tax-guides/worldwide-r-and-d-incentives-reference-guide-2020
 
EY 2020
Worldwide R&D Incentives Reference Guide 2020
https://www.ey.com/en_gl/tax-guides/worldwide-r-and-d-incentives-reference-guide-2020
 
EY 2020
Worldwide R&D Incentives Reference Guide 2020
https://www.ey.com/en_gl/tax-guides/worldwide-r-and-d-incentives-reference-guide-2020
 
Deloitte 2020a
International Tax Highlights 2020
https://dits.deloitte.com/#TaxGuides
 
Deloitte 2020a
International Tax Highlights 2020
https://dits.deloitte.com/#TaxGuides
 
Deloitte 2020a
International Tax Highlights 2020
https://dits.deloitte.com/#TaxGuides
 
PWC 2015
Choosing your course: Corporate taxation of the shipping industry around the globe
https://www.pwc.com/kr/ko/publications/industry/pwc-choosing-your-course.pdf
 
PWC 2015
Choosing your course: Corporate taxation of the shipping industry around the globe
https://www.pwc.com/kr/ko/publications/industry/pwc-choosing-your-course.pdf
 
PWC 2015
Choosing your course: Corporate taxation of the shipping industry around the globe
https://www.pwc.com/kr/ko/publications/industry/pwc-choosing-your-course.pdf
 
PWC 2019b
Worldwide Real Estate Investment Trust (REIT) Regimes
https://www.pwc.com/gx/en/asset-management/assets/pdf/worldwide-reit-regimes-nov-2019.pdf
 
PWC 2019b
Worldwide Real Estate Investment Trust (REIT) Regimes
https://www.pwc.com/gx/en/asset-management/assets/pdf/worldwide-reit-regimes-nov-2019.pdf
 
PWC 2019b
Worldwide Real Estate Investment Trust (REIT) Regimes
https://www.pwc.com/gx/en/asset-management/assets/pdf/worldwide-reit-regimes-nov-2019.pdf
 
PWC 2019a
Choosing an investment vehicle : European Real Estate Fund Regimes
https://www.pwc.com/gx/en/asset-management/publications/pdfs/european-real-estate-fund-regimes-2019.pdf
 
PWC 2019a
Choosing an investment vehicle : European Real Estate Fund Regimes
https://www.pwc.com/gx/en/asset-management/publications/pdfs/european-real-estate-fund-regimes-2019.pdf
 
PWC 2019a
Choosing an investment vehicle : European Real Estate Fund Regimes
https://www.pwc.com/gx/en/asset-management/publications/pdfs/european-real-estate-fund-regimes-2019.pdf
 
OECD UTR 2020
OECD (2020), Harmful Tax Practices – 2019 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5 , OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/afd1bf8c-en [accessed 1 January 2020].
https://doi.org/10.1787/afd1bf8c-en
 
OECD UTR 2020
OECD (2020), Harmful Tax Practices – 2019 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5 , OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/afd1bf8c-en [accessed 1 January 2020].
https://doi.org/10.1787/afd1bf8c-en
 
OECD UTR 2020
OECD (2020), Harmful Tax Practices – 2019 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5 , OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/afd1bf8c-en [accessed 1 January 2020].
https://doi.org/10.1787/afd1bf8c-en
 
EC 2015/2376/EU
Council of the European Union. (2015). COUNCIL DIRECTIVE (EU) 2015/2376 of 8 December 2015 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation. http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32015L2376&from=EN
http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32015L2376&from=EN
 
EC 2015/2376/EU
Council of the European Union. (2015). COUNCIL DIRECTIVE (EU) 2015/2376 of 8 December 2015 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation. http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32015L2376&from=EN
http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32015L2376&from=EN
 
EC 2015/2376/EU
Council of the European Union. (2015). COUNCIL DIRECTIVE (EU) 2015/2376 of 8 December 2015 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation. http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32015L2376&from=EN
http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32015L2376&from=EN