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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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What is in a language? Parlez-vous français?
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Marxist Tax Ideas in a Non-Marxist World
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Abuse of law, Beneficial ownership, Double Taxation, EU/EEA, International Tax Law, OECD, Substance, Tax Avoidance, Tax Treaties
Three Observations on the Danish Beneficial Ownership Cases
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The Contents of Intertax, Volume 51, Issue 10, 2023
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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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Excise Duties and the Prevalence of Substance Over Form: The Omission of a Formal Compliance Requirement Does Not Preclude the Application of a Subsidized Tax Regime
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The CV/BV Structure in the Post-Starbucks Era: Inadmissible State Aid, Yes or No?
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Swiss Federal Supreme Court Renders Decision on Tax Neutrality of a Holding Company Demerger
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Is income taxation of foreign digital goods and services in the market state compatible with current international principles on the attribution of tax jurisdiction?
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Who is leading the control of EU jurisdiction? The Achmea BV case and its impact on taxes and investments, e.g. in Spain