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isPartOf:"Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis"
~isPartOf:"Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre"
~isPartOf:"World tax journal : WTJ"
~type_genre:"Article in journal"
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Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
World tax journal : WTJ
International tax and public finance
23
National tax journal
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Fiscal studies : the journal of the Institute for Fiscal Studies
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Journal of international accounting auditing & taxation
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Journal of international business studies : JIBS ; an official journal of the Academy of International Business
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Oxford bulletin of economics and statistics
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ECONIS (ZBW)
15
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1
The historical origins and current prospects of the multilateral tax convention
Avi-Yonah, Reuven S.
;
Lempert, Eran
- In:
World tax journal : WTJ
15
(
2023
)
3
,
pp. 379-411
Persistent link: https://www.econbiz.de/10014425590
Saved in:
2
How to move forward with country-by-country reporting? : a qualitative content analysis of the stakeholders' comments in the OECD 2020 review
Müller, Raphael
;
Schoenrock, Miles
;
Spengel, Christoph
- In:
World tax journal : WTJ
14
(
2022
)
2
,
pp. 261-284
Persistent link: https://www.econbiz.de/10013347195
Saved in:
3
Is there an international minimum standard on tax treaty shopping after BEPS action 6? : some recent divergent trends
Martín Jiménez, Adolfo J.
- In:
World tax journal : WTJ
14
(
2022
)
3
,
pp. 451-488
Persistent link: https://www.econbiz.de/10013390665
Saved in:
4
Principal purpose test and customary international law : a note of caution
Galán, Alexis
;
García Antón, Ricardo
- In:
World tax journal : WTJ
14
(
2022
)
4
,
pp. 617-652
Persistent link: https://www.econbiz.de/10013461959
Saved in:
5
Preventing tax base erosion and profit shifting occasioned by offshore indirect transfer of assets : perspectives from Africa
Oguttu, Annet Wanyana
- In:
World tax journal : WTJ
14
(
2022
)
4
,
pp. 689-723
Persistent link: https://www.econbiz.de/10013461976
Saved in:
6
Critical analysis of the principal purpose test and the limitation on benefits rule : a world divided but it takes two to tango
Mithe, Ameya
- In:
World tax journal : WTJ
12
(
2020
)
1
,
pp. 129-165
Persistent link: https://www.econbiz.de/10012617886
Saved in:
7
Curtailing BEPS through enforcing corporate transparency : the challenges of implementing country-by-country reporting in developing countries and the case for making public countr...
Oguttu, Annet Wanyana
- In:
World tax journal : WTJ
12
(
2020
)
1
,
pp. 167-213
Persistent link: https://www.econbiz.de/10012617887
Saved in:
8
Legitimacy in international tax law-making : can the OECD remain the guardian of open tax norms?
Brosens, Linda
;
Bossuyt, Jasper
- In:
World tax journal : WTJ
12
(
2020
)
2
,
pp. 313-376
Persistent link: https://www.econbiz.de/10012617893
Saved in:
9
Taxpayer's right of defence in the international context : the case of exchange of tax information and a proposal for the "English" Wednesbury doctrine as the new OECD (BEPS) stand...
Cannas, Francesco
- In:
World tax journal : WTJ
12
(
2020
)
2
,
pp. 377-408
Persistent link: https://www.econbiz.de/10012617894
Saved in:
10
Profit allocation within MNEs in Light of the ongoing digital debate on pillar I : a "2020 compromise"? : from using a facts and circumstances analysis or allocation keys to predet...
Chand, Vikram
;
Turina, Alessandro
;
Ballivet, Louis
- In:
World tax journal : WTJ
12
(
2020
)
3
,
pp. 565-630
Persistent link: https://www.econbiz.de/10012617963
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