fiscal transparencyThis chapter argues that principles in international law have their basis in comparative and analogical reasoning. It provides a taxonomy of principles rangingdoi:10.2139/ssrn.2226879Goldmann, MatthiasSocial Science Electronic Publishing...
The taxation of distributions from foreign foundations and trusts to beneficiaries resident in Germany is highly relevant in practice, but continues to be fraught with uncertainties. The article shows that recent case-law of the German Federal Fiscal Court (BFH) has clarified the position only ...
Chinese Fiscal SystemRule of LawLaw on the GroundProfessor Wei Cui shows in his remarkable recent book, The Administrative Foundations of the Chinese Fiscal State, that there is no practical way to ensure thatdoi:10.2139/ssrn.4357418S. Morse...