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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 Pre-BEPS, long-expected Landmark Argentine Supreme Court Decision on DTA interpretation and Domestic GAAR Application in a treaty Setting
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Duplicate Activities: An Excessive Burden on Taxpayers?
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IFRS, Goodwill Deduction and Tax Planning
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Who Says a Penalty for Failing to Register for Advertisement Tax That Is Two Thousand Times Higher for Foreign Taxpayers Than the General Penalty Is Discriminatory?
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Transfer Pricing Policy: Should the Relief Mechanism Dealing with Corresponding Adjustments Be Reconsidered under Tax Treaties?
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Beneficial ownership, Dividends, Financial institutions, Luxembourg, Switzerland, Tax Treaties, Withholding Taxes
Federal Supreme Court Denies Beneficial Owner Capacity of a Borrower of Swiss Shares Over a Dividend Payment Date
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The Ills of Blacklisting for International Taxation
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Taxing the Digital: Unilateralism Vs. Multilateralism
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International Law Talk Podcast: Pillar I of the Digital Debate – Q & A between Professor Vikram Chand and Isabel Verlinden
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Swiss Federal Supreme Court Renders Decision on Tax Neutrality of a Holding Company Demerger