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Periodical

Qualification of the Digital Services Tax Under Tax Treaties.

  • Source: Intertax, International Tax Review. Feb2019, Vol. 47 Issue 2, p140-147. 8p.

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Periodical

The Dual System of OECD Model Tax Conventions from the Evolutionary Perspective.

  • Source: Intertax, International Tax Review. Oct2018, Vol. 46 Issue 10, p766-793. 28p.

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Periodical

The New Tie-Breaker-Rule for Companies According BEPS Action Point 6: A (Too) Radical Change?

  • Source: Intertax, International Tax Review. Oct2018, Vol. 46 Issue 10, p753-765. 13p.

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Periodical

Implementation in Practice of the Principal Purpose Test in the Multilateral Convention.

  • Source: Intertax, International Tax Review. Jan2018, Vol. 46 Issue 1, p45-57. 13p.

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Periodical

The Principal Purpose Test in the Multilateral Convention: An in-depth Analysis.

  • Source: Intertax, International Tax Review. Jan2018, Vol. 46 Issue 1, p18-44. 27p.

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Periodical

McBEPS: The MLI - The First Multilateral Tax Treaty that Has Never Been.

  • Source: Intertax, International Tax Review. Jan2018, Vol. 46 Issue 1, p6-17. 12p.

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