Withholding Tax Avoidance is a strategic practice in international taxation, classified as a form of tax mitigation, that involves structuring cross-border investments through third-country entities to reduce or eliminate the withholding taxes imposed on passive income such as dividends, interest, or royalties by exploiting favorable bilateral tax treaties not intended to benefit the ultimate investor.
9
Publications
349
Citations
12
Authors
10
Institutions
Publications per year
2017–2026
1
Parents
Publications
9
National Tax Systems versus the European Capital Market
Alberto Giovannini, Edmond Malinvaud, Colin Mayer · Economic Policy · 1989 · 67 citations
1–5 of 9
Authors
12
- KF
3
h-index
- HN
3
h-index
- JH
3
h-index
- CS
3
h-index
- CF
2
h-index
1–5 of 12
Institutions
10
Centre for European Economic Research
Mannheim, Germany
2 h-index
4 publications
270 citations
Ludwig-Maximilians-Universität München
Munich, Germany
2 h-index
2 publications
135 citations
Ifo Institute for Economic Research
Munich, Germany
2 h-index
2 publications
135 citations
University of Mannheim
Mannheim, Germany
2 h-index
5 publications
309 citations
The University of Notre Dame Australia
Fremantle, Australia
1 h-index
1 publications
15 citations
Center for Economic and Policy Research
Washington D.C., United States
1 h-index
1 publications
67 citations
National Bureau of Economic Research
Cambridge, United States
1 h-index
1 publications
25 citations
Victoria University of Wellington
Wellington, New Zealand
1 h-index
1 publications
15 citations
1–8 of 10
Venues
- SSRN Electronic Journal
Repository · 3 publications · 160 citations
3
h-index
- World Tax Journal
1 publications · 64 citations
1
h-index
- RePEc: Research Papers in Economics
Repository · 1 publications · 15 citations
1
h-index
- Economic Policy
1 publications · 67 citations
1
h-index
- International Tax and Public Finance
1 publications · 16 citations
1
h-index
1–5