Matches in SemOpenAlex for { <https://semopenalex.org/work/W1520761508> ?p ?o ?g. }
Showing items 1 to 88 of
88
with 100 items per page.
- W1520761508 abstract "Even though the introduction of the Euro did not necessitate tax harmonization per se, it is expected to lead to increasingly harmonized taxation in practice. This harmonization process will mainly take the form of negotiations on the level of EMU, where political recommendations will be formulated. In addition, individual nations will be under increasing pressure to harmonize taxes in order to curb capital outflow and tax evasion. Judging from the current state of EU negotiations, corporate taxes are likely to decline in the wake of the harmonization process, while withholding taxes may be adjusted upwards. VAT rates harmonization will likely be upwards as well. Further implementation of the source principle in Swiss taxation will likely lead to changes in the portfolio choices of foreign investors in Switzerland; the share of Swiss bonds held by EU-investors will increase." @default.
- W1520761508 created "2016-06-24" @default.
- W1520761508 creator A5061209515 @default.
- W1520761508 date "2004-01-01" @default.
- W1520761508 modified "2023-09-23" @default.
- W1520761508 title "Europ�ische Steuerkoordination und die Schweiz (European Tax Coordination and the Role of Switzerland)" @default.
- W1520761508 doi "https://doi.org/10.2139/ssrn.564123" @default.
- W1520761508 hasPublicationYear "2004" @default.
- W1520761508 type Work @default.
- W1520761508 sameAs 1520761508 @default.
- W1520761508 citedByCount "0" @default.
- W1520761508 crossrefType "journal-article" @default.
- W1520761508 hasAuthorship W1520761508A5061209515 @default.
- W1520761508 hasConcept C100001284 @default.
- W1520761508 hasConcept C10138342 @default.
- W1520761508 hasConcept C113216237 @default.
- W1520761508 hasConcept C121332964 @default.
- W1520761508 hasConcept C144133560 @default.
- W1520761508 hasConcept C155202549 @default.
- W1520761508 hasConcept C162324750 @default.
- W1520761508 hasConcept C17744445 @default.
- W1520761508 hasConcept C182306322 @default.
- W1520761508 hasConcept C18547055 @default.
- W1520761508 hasConcept C193681711 @default.
- W1520761508 hasConcept C199539241 @default.
- W1520761508 hasConcept C199776023 @default.
- W1520761508 hasConcept C24890656 @default.
- W1520761508 hasConcept C2776082968 @default.
- W1520761508 hasConcept C2776198575 @default.
- W1520761508 hasConcept C2776462828 @default.
- W1520761508 hasConcept C2779836051 @default.
- W1520761508 hasConcept C2779962950 @default.
- W1520761508 hasConcept C2780821815 @default.
- W1520761508 hasConcept C2910001868 @default.
- W1520761508 hasConcept C51303962 @default.
- W1520761508 hasConcept C514942387 @default.
- W1520761508 hasConcept C551662922 @default.
- W1520761508 hasConceptScore W1520761508C100001284 @default.
- W1520761508 hasConceptScore W1520761508C10138342 @default.
- W1520761508 hasConceptScore W1520761508C113216237 @default.
- W1520761508 hasConceptScore W1520761508C121332964 @default.
- W1520761508 hasConceptScore W1520761508C144133560 @default.
- W1520761508 hasConceptScore W1520761508C155202549 @default.
- W1520761508 hasConceptScore W1520761508C162324750 @default.
- W1520761508 hasConceptScore W1520761508C17744445 @default.
- W1520761508 hasConceptScore W1520761508C182306322 @default.
- W1520761508 hasConceptScore W1520761508C18547055 @default.
- W1520761508 hasConceptScore W1520761508C193681711 @default.
- W1520761508 hasConceptScore W1520761508C199539241 @default.
- W1520761508 hasConceptScore W1520761508C199776023 @default.
- W1520761508 hasConceptScore W1520761508C24890656 @default.
- W1520761508 hasConceptScore W1520761508C2776082968 @default.
- W1520761508 hasConceptScore W1520761508C2776198575 @default.
- W1520761508 hasConceptScore W1520761508C2776462828 @default.
- W1520761508 hasConceptScore W1520761508C2779836051 @default.
- W1520761508 hasConceptScore W1520761508C2779962950 @default.
- W1520761508 hasConceptScore W1520761508C2780821815 @default.
- W1520761508 hasConceptScore W1520761508C2910001868 @default.
- W1520761508 hasConceptScore W1520761508C51303962 @default.
- W1520761508 hasConceptScore W1520761508C514942387 @default.
- W1520761508 hasConceptScore W1520761508C551662922 @default.
- W1520761508 hasLocation W15207615081 @default.
- W1520761508 hasOpenAccess W1520761508 @default.
- W1520761508 hasPrimaryLocation W15207615081 @default.
- W1520761508 hasRelatedWork W1133495524 @default.
- W1520761508 hasRelatedWork W1544113975 @default.
- W1520761508 hasRelatedWork W1545163478 @default.
- W1520761508 hasRelatedWork W1550510672 @default.
- W1520761508 hasRelatedWork W1557639974 @default.
- W1520761508 hasRelatedWork W1592439699 @default.
- W1520761508 hasRelatedWork W1700413300 @default.
- W1520761508 hasRelatedWork W200107579 @default.
- W1520761508 hasRelatedWork W2121636945 @default.
- W1520761508 hasRelatedWork W2308979655 @default.
- W1520761508 hasRelatedWork W2340849203 @default.
- W1520761508 hasRelatedWork W2480299336 @default.
- W1520761508 hasRelatedWork W2619232038 @default.
- W1520761508 hasRelatedWork W2773884896 @default.
- W1520761508 hasRelatedWork W2919356771 @default.
- W1520761508 hasRelatedWork W3148113161 @default.
- W1520761508 hasRelatedWork W336921422 @default.
- W1520761508 hasRelatedWork W909182891 @default.
- W1520761508 hasRelatedWork W3124582119 @default.
- W1520761508 hasRelatedWork W77924418 @default.
- W1520761508 isParatext "false" @default.
- W1520761508 isRetracted "false" @default.
- W1520761508 magId "1520761508" @default.
- W1520761508 workType "article" @default.