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Academic Journal

The Artistes and Sportsmen's Article (Article 17 of the OECD Model): Has the Time Come To Stop Counting Stars in the Sky?

  • Source: European Taxation. Feb/Mar2012, Vol. 52 Issue 2/3, p116-121. 6p.

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Academic Journal

Limitations to the Cross-Border Taxation of Artistes and Sportsmen under the Look- Through Approach in Article 17(1) of the OECD Model Convention (Part II).

  • Source: European Taxation. Dec2003, Vol. 43 Issue 12, p457-472. 16p.

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Academic Journal

CFC Legislation and Community Law.

  • Source: European Taxation. Aug2002, Vol. 42 Issue 9, p374. 6p.

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Academic Journal

AUSTRIA: Subject-to-Tax Clauses in Tax Treaties.

  • Source: European Taxation. Jun2004, Vol. 44 Issue 6, p266-276. 11p.

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Academic Journal

Taxation of Income from French Real Estate in Luxembourg.

  • Source: European Taxation. Apr2002, Vol. 42 Issue 4, p165. 3p.

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Academic Journal

Who Is the True Taxpayer?

  • Source: European Taxation. Feb/Mar2012, Vol. 52 Issue 2/3, p55-56. 2p.

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Academic Journal

Belgium: Distributions by French SociÉtÉ Civile Immobiliëre Tax Exempt in Belgium.

  • Source: European Taxation. May2005, Vol. 45 Issue 5, p209-210. 2p.

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Academic Journal

Classification and Treatment of Hybrid Financial Instruments and Income Derived Therefrom under EU Corporate Tax Directives -- Part 2.

  • Source: European Taxation. Nov2010, Vol. 50 Issue 11, p490-500. 11p.

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Academic Journal

Tax Changes: Thin Capitalization Inward Expatriates and Royalty Payments to Non-Residents.

  • Source: European Taxation. Feb/Mar2004, Vol. 44 Issue 2/3, p128-130. 3p.

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Academic Journal

Article 15 of the OECD Model Convention on "Income from Employment" and its Undefined Terms.

  • Source: European Taxation. Feb/Mar2004, Vol. 44 Issue 2/3, p72-82. 11p.

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  • 1-10 of  26 results for ""Taxation""