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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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Will Colombia be able to get rid of the Financial Transactions Tax (FTT)?
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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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Married, unmarried cohabitants, (multiple) parents, and (step) children in tax law in the Netherlands and Europe
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Argentine treaty network: Will the schoppable treaty soon become an extinct species?
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McDonald’s Fiscal State Aid Clearance: Questions Still Pending
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Non-taxation of technical assistance under Art. 12 Double Tax Treaty Argentina-Japan: a multiple unintended cascade activation of the Most Favored Nation Clause?
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European Court of Human Rights (ECtHR), Freedom of Expression, Tax Disclosure, Tax transparency, Whistleblowing
When the public interest of the disclosed information is no longer enough for activating the safeguards derived from Article 10 of the European Convention on Human Rights
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Mexican Tax Reform in between BEPS 1.0 and BEPS 2.0
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UN Model Services Permanent Establishment: What you do – not where you do it
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VAT and the Public Broadcasting Services. Advocate General conclusions in the Case C-21/20 Public Bulgarian Television