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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)
Neuordnung des Treaty Shopping (§ 50d Abs. 3 EStG)
Bruns, Silke, (2021)