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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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A True Judge Understands Silence of the Tax Treaty better than words
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Poland’s Implementation of EU GAAR Compromises Constitutional and EU Principles (Forthcoming: Intertax, vol. 49, 2021, issue 3)
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Withholding Taxes in the Digital Economy Era
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Profit shifting: Effectively Connected Income and Financial Statement Risks
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CIT in the UAE: The PE Clause for Individuals
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A proposal for harmonizing the rules on the allocation of taxing rights within the EU and in the relations between Member States and third countries: ATRiD and EU tax treaties
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Safeguarding the financial interests of the Member States under Article 8 of the EU Merger Directive and the pending Marc Lassus (C-421/16) and Finnish exit tax case (C-292/16)
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William Byrnes & Haydon Perryman Monthly FATCA GIIN Update
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Implications of the CJEU’s Achmea decision (C-284/16) on tax treaty arbitration
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Pension funds and tax treaties: “Four legs good, two legs bad” or “Four legs good, two legs better”?