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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 New Feature in Kluwer’s Blog: Tax Cartoons
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The Contents of Intertax, Volume 50, Issue 11, 2022
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Debating Taxation of MNEs – On the use of Legal Facts in the current Debate and Non-legal Obligations
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Double Non-Taxation: Not only a Policy but also a Legal Problem
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Brazil’s absence from the Multilateral BEPS Convention and the new amending protocol signed between Brazil and Argentina
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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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Abuse of law, Abuse of rights, Anti-tax avoidance, Corporate income tax, EU law, EU/EEA, Finance, GAAR, International Tax Law, M&A and Reorganizations, MLI, MNE Profits, Permanent Establishments, Principal purpose test, Principal/ancillary arrangements, Profit allocation methods, Tax Avoidance, Transfer Pricing, United Kingdom, United States
Allocation issues: Transfer pricing and tax avoidance: just and reasonable solutions?
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The Contents of Intertax, Volume 48, Issue 1, 2020
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Free Gift, What Free Gift? Decrypting the CJEU VAT Judgment Deco Proteste – Editores (C-505/22)
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Landmark Supreme Court case: state’s civil liability for discrimination against third-country residents in inheritance taxation