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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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Taxing the Digital: Unilateralism Vs. Multilateralism
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Are We Finally Coming into Terms on the Taxation of the Digitalized Economy? A View from a LATAM Perspective
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Brazil and BEPS Action 12
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Uber Drivers: Employees or Independent Contractors?
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The Contents of EC Tax Review, Volume 32, Issue 05, 2023
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The Contents of Highlights & Insights on European Taxation, Issue 6, 2022
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BEPS, M&A and Reorganizations, MAPs and APAs, OECD, Permanent Establishments, Tax Avoidance, Tax Planning, Tax Policy, Tax Treaties, Uncategorized, Withholding Taxes
When Tax Matters Affect Corporate Reputation – Tax Strategy as a Relevant Tool for the Era of Transparency and “fair” Taxation
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CJEU, Direct taxation, ECJ, EU, Germany, Indirect taxation, International Tax Law, Non-established taxpayers, OECD, Permanent Establishments, Physical presence, Place of taxation, Tax Treaties, United Nations, VAT
VAT Fixed establishment = permanent establishment? or, should direct and indirect tax practitioners talk to each other?
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The Marriage of Artificial Intelligence and Tax Law: (II) Presence & Future
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The 3M Decision: Did Treasury or Congress Overturn Past Jurisprudence?