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Periodical

Hybrid Entity Mismatches: Exploring Three Alternatives for Coordination.

  • Source: Intertax, International Tax Review. Jan2019, Vol. 47 Issue 1, p24-54. 31p.

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Periodical

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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Periodical

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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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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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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The Meaning and Scope of the Ancillary Principle Under Model Tax Conventions.

  • Source: Intertax, International Tax Review. Aug/Sep2018, Vol. 46 Issue 8/9, p639-653. 15p.

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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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Virtual Permanent Establishments: Indian Law and Practice.

  • Source: Intertax, International Tax Review. Jun/Jul2018, Vol. 46 Issue 6/7, p520-540. 21p.

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Which 'Source Taxation' for the Digital Economy?

  • Source: Intertax, International Tax Review. Jun/Jul2018, Vol. 46 Issue 6/7, p495-519. 25p.

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  • 1-10 of  128 results for ""Taxation""