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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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Evaluation of the OECD Conceptual Framework around SPFs and DEMPE: Where do we stand today?
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The Contents of EC Tax Review, Volume 33, Issue 02, 2024
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The UN Framework Convention On Tax Matters And A New Hope For Multilateralism And Simplification In The Area Of International Taxation
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The Contents of Highlights & Insights on European Taxation, Issue 3, 2024
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Abuse of law, Abuse of rights, Anti-tax avoidance, Beneficial ownership, Canada, Dividends, Double Taxation, Finance, Financial transactions, GAAR, income tax, International Tax Law, Luxembourg, MLI, OECD, OECD MC Convention, Share Dealings, Tax Avoidance, Tax haven, Tax Treaties, Treaty shopping, Withholding Taxes
Stock lending -beneficial ownership and tax avoidance- again! Part 2
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The Contents of Intertax, Volume 52, Issue 03, 2024
Random Articles:
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The Contents of Highlights & Insights on European Taxation, Issue 3, 2024
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Investment: The Future Tax Base
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CJEU, Direct taxation, ECJ, EU, Germany, Indirect taxation, International Tax Law, Non-established taxpayers, OECD, Permanent Establishments, Physical presence, Place of taxation, Tax Treaties, United Nations, VAT
VAT Fixed establishment = permanent establishment? or, should direct and indirect tax practitioners talk to each other?
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You Say ‘Tomato’ and I say “Tomato”. Whose Arm’s Length Standard?
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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 new context of fiscal transparency
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Holding Companies, Beneficial Ownership and EU Fundamental Freedoms
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The Contents of Highlights & Insights on European Taxation, Issue 10, 2022
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The Contents of Highlights & Insights on European Taxation, Issue 12, 2022
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How Modern Technologies Can Help To Efficiently Implement Real-Time Reporting