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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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Alienation of Shares, Double Taxation, International Tax Law, M&A and Reorganizations, MNE Profits, OECD, Real Estate, Tax Treaties, United Nations
Indirect transfers: What is an indirect interest in immoveable property in the natural resource sector, and what is it worth?
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U.S. Persons Foreign Assets and Entities Reporting for the FATCA, FBAR and BE-10 Forms Due in June (Part I)
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New tax podcast on Pillar 2 – International Law Talk series
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Corporate income tax, Dispute resolution, Double Taxation, India, International Tax Law, OECD, Permanent Establishments, Physical presence, Place of taxation, Tax Treaties, United Kingdom, United States
Permanent Establishment: when is business carried on?
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Brazil’s Approach Towards the BEPS Multilateral Convention
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2017 U.S. Transfer Pricing and Intra Group Pricing Update
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Brexit: VAT’s Happening?
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Place of Effective Management: Indian Perspective
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Corporate income tax, Double Taxation, Finance, Financial institutions, Financial services, International Tax Law, Liability to tax, MLI, OECD, Permanent Establishments, POEM, Residence, Rule of law, Tax Treaties, United Kingdom, United Nations, United States
When is tax payable “in accordance with” a double tax treaty?
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Enforcement of BEPS Dispute Resolution Minimum Standards: Real rights or pious rhetoric?