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Neuordnung des Treaty Shopping (§ 50d Abs. 3 EStG) : Podiumsdiskussion
Frotscher, Gerrit, (2021)
Grenzüberschreitende Tätigkeit in einem sich ändernden steuerlichen Umfeld
Wacker, Roland, (2021)
International - Taxation and Non-Discrimination: Clarification and Reconsideration by the OECD - In this article, the author considers the 2008 changes to the Commentary on Art. 24 of the OECD Model Convention (hereinafter: The OECD Model) on non-discrimination. Specifically, the author first examines the background to the changes, then the changes introduced into the 2008 OECD Model and, finally, ...
Bruns, Silke, (2008)