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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?
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U.S. APA Transfer Pricing and LB&I ReStructure / Audit Process Update
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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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“Back to the future?” – Belgian Court rules that DEMPE concept cannot be applied retroactively
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How is the CJEU construing the fund management VAT exemption in light of digitalisation and outsourcing? – Part 1
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The Contents of Intertax, Volume 46, Issue 10, 2018
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The OECD/Inclusive Framework’s Program of Work on Revised Nexus and Profit Allocation Rules (Pillar One): Where Will It Lead?
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The Economic Activities Subsidised by the Public Budget and Their Right Treatment under VAT: The Case of Public Television Services
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Tax Gems from the Philippines
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The Contents of Intertax, Volume 51, Issue 05, 2023
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International Tax Dispute Resolution and the BEPS Multilateral Convention: A Camel Safari