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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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The Economic Activities Subsidised by the Public Budget and Their Right Treatment under VAT: The Case of Public Television Services
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MLI minimum standards on treaty shopping and mutual agreement procedure. LATAM countries’ position
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Colombia may have to grant Most-Favoured-Nation Treatment to some foreign “royalties” as Double Tax Treaty (DTT) with France comes into force
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Global Experts debate Landmark Indian Ruling on Software Taxation
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How will the EU Auditor Independence Reform impact the European tax services market?
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Budget 2021: India Defines “Liable to Tax” – Will It Facilitate or Fuel the Debate on Interpretation of Tax Treaties?
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Same Same But Different. A misunderstanding of the EU tax jurisprudence with possible negative spill-over effects on the BEPS recommendations.
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Formulaic (or Formulary?!) Apportionment Wearing Value Creation Clothes: Is the Wolf Dressed in Sheep´s Clothing?
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Should Countries Declutter Their CFC Legislation Once They Adopt the Global Minimum Tax?
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The Contents of EC Tax Review, Volume 30, Issue 4, 2021