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Popular Articles:
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Employees of International Organisations: Pensions Taxation
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Is FATCA ‘Much Ado About Nothing’? Is FATCA’s Tax Revenue Going to Offset Its IRS and Industry Costs?
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Announcement of the final BEPS action plan
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The McDonald’s State Aid Case – The EU Commission Interprets a Tax Treaty
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Is it not Time to Correct the OECD MC Commentary on CFC’s?
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“The United States of America is the most powerful nation on Earth.” What does this mean for the future of CV/BV-structures?
Recent Articles:
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The Contents of Intertax, Volume 52, Issue 03, 2024
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Anti-profiteering Provisions under Indian GST: Despite Judicial Blessing, the Government must reconsider its stance
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The Contents of Highlights & Insights on European Taxation
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Announcing the new Managing Editor of Kluwer International Tax Blog – Prof. Dr. Svetislav. V. Kostic
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Why S&S Approach as Amount B of Pillar One brings us nothing, at all
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The UN Proposal on Revision of Article 8 – Focus Airlines: Critical analysis and our take on whether it is in the Interest of Developing Countries?
Random Articles:
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CJEU, Double Taxation, DTA, Dual VAT, ECJ, Financial institutions, Financial services, Fixed establishment, Indirect taxation, International Tax Law, Pensions, Permanent Establishments, Physical presence, Place of Supply, Place of taxation, Tax Treaties, United Nations, VAT, VAT grouping
Where is a person “established”?
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Byrnes & Perryman’s FATCA Update of July 2015
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The Contents of Intertax, Volume 48, Issue 12, 2020
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Mexico´s options under the Multilateral Instrument
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Letter of Germany, France and Italy to Commissioner Pierre Moscovici on BEPS within the EU and the Answer of Pierre Moscovici
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Canada, Corporate income tax, Double Taxation, International Tax Law, MAPs and APAs, MNEs, OECD, Permanent Establishments, Residence, Tax Treaties, United Kingdom, United States
Liable to tax by reason of residence… or any other criterion of a similar nature
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Are Aggressive Tax-Planners ESG-Compliant?
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Is the EU council about to confirm the existence of an EU at arm’s length principle?
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Reform of the Swiss Federal Withholding Tax on Interest
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Is there such a thing as definitive losses? And if so, when? – Part 2