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Taxing Where Value Is Created: What's 'User Involvement' Got to Do with It?

  • Source: Intertax, International Tax Review. Feb2019, Vol. 47 Issue 2, p161-171. 11p.

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In Search of an International Tax System in a Post-BEPS Tax Competition Setting.

  • Source: Intertax, International Tax Review. Jan2019, Vol. 47 Issue 1, p2-6. 5p.

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Fairness: A Dire International Tax Standard with No Meaning?

  • Source: Intertax, International Tax Review. Dec2017, Vol. 45 Issue 12, p767-783. 17p.

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Adapting the Concept of Permanent Establishment to the Context of Digital Commerce: From Fixity to Significant Digital Economic Presence.

  • Source: Intertax, International Tax Review. Nov2017, Vol. 45 Issue 11, p732-741. 10p.

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Taxes on Digital Services and the Substantive Scope of Application of Tax Treaties: Pushing the Boundaries of Article 2 of the OECD Model?

  • Source: Intertax, International Tax Review. Jun/Jul2018, Vol. 46 Issue 6/7, p573-578. 6p.

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Digital Taxation Opens the Pandora Box: The OECD Interim Report and the European Commission Proposals.

  • Source: Intertax, International Tax Review. Jun/Jul2018, Vol. 46 Issue 6/7, p565-572. 8p.

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Coverage of OECD Multilateral Instrument on India and Its Top 10 Tax Treaty Partners in Terms of Foreign Direct Investment.

  • Source: Intertax, International Tax Review. May2018, Vol. 46 Issue 5, p434-449. 16p.

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Tax Information Exchange Agreements and the Prohibition of Retroactivity.

  • Source: Intertax, International Tax Review. May2018, Vol. 46 Issue 5, p368-389. 22p.

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US Perspectives on the Multilateral Instrument.

  • Source: Intertax, International Tax Review. Jan2018, Vol. 46 Issue 1, p80-85. 6p.

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The Limitation on Benefits (LOB) Provision in BEPS Action 6/MLI: Ineffective Overreaction of Mind-Numbing Complexity - Part 1.

  • Source: Intertax, International Tax Review. Jan2018, Vol. 46 Issue 1, p68-79. 12p.

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  • 1-10 of  136 results for ""Taxation""