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~isPartOf:"California management review"
~isPartOf:"European taxation : official journal of the Confédération Fiscale Européenne"
~isPartOf:"Taxation for accountants"
~person:"Pötgens, Frank P.G."
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Search: "Inequality" OR "Wealth Tax" OR "Tax culture" OR "Tax policy" OR "Tax reform" OR "Tax systems" OR "Taxation" OR "USA"
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Pötgens, Frank P.G.
Betten, Rijkele
31
Lazarski, Henry
24
Waardenburg, D. A. van
24
Milani, Ken
20
Russo, Raffaele
18
Auster, Rolf
17
Leegaard, Thor
16
Melone, Matthew A
16
Melone, Matthew A.
16
Gouthière, Bruno
15
Kuiper, W. G.
15
Pulliam, Darlene
15
Smit, Pieter M.
15
Baker, Philip
14
Meussen, Gerard T.K.
14
Roxburgh, Douglas
14
Sethi, S. Prakash
14
Cerioni, Luca
13
Chesbrough, Henry William
13
Hamill, James R.
13
Helminen, Marjaana
13
Perdelwitz, Andreas
12
Schaffner, Jean
12
Véghelyi, Mária
12
Andersen, Peter S.
11
Englebrecht, Ted D.
11
Harrison, Steve
11
Secular, Les
11
Teece, David J.
11
Vogel, David
11
Eckl, Petra
10
Koski, Timothy R.
10
Maisto, Guglielmo
10
Offermanns, René
10
Panayi, Christiana H.J.I.
10
Popa, Oana
10
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10
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10
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California management review
European taxation : official journal of the Confédération Fiscale Européenne
Taxation for accountants
Bulletin for international taxation
3
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OLC EcoSci
13
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1
ARTICLES - INTERNATIONAL: TAX TREATY ISSUES AND THE CROSS-BORDER
TAXATION
OF EMPLOYEE SHARE OPTIONS - At present, tax treaties provide the best way to prevent double
taxation
of em...
Flipsen, Peter H.M.
;
Pötgens, Frank P.G.
- In:
European taxation : official journal of the …
39
(
1999
)
8
,
pp. 321-325
Persistent link: https://www.econbiz.de/10006912902
Saved in:
2
International - Cross-Border
Taxation
of Employee Stock Options: How to Improve the OECD Commentary -- Part 1 - In the first part of this two-part article, the authors discuss if,...
Pötgens, Frank P.G.
;
Jakobsen, Marcel
- In:
European taxation : official journal of the …
47
(
2007
)
8-9
,
pp. 407
Persistent link: https://www.econbiz.de/10007763305
Saved in:
3
Netherlands - The Netherlands Supreme Court and Remuneration Borne by a Permanent Establishment — Third Time Lucky!
Pötgens, Frank P.G.
- In:
European taxation : official journal of the …
48
(
2008
)
12
,
pp. 654-657
Persistent link: https://www.econbiz.de/10008154871
Saved in:
4
Netherlands - Stand-By Fee Taxable in Residence State under Art. 15 of the OECD Model - This article considers the decision of the Netherlands Supreme Court of 22 December 2006. Th...
Pötgens, Frank P.G.
- In:
European taxation : official journal of the …
48
(
2008
)
2
,
pp. 85-90
Persistent link: https://www.econbiz.de/10007915528
Saved in:
5
Netherlands - The Netherlands Supreme Court Again Excludes Credit of Withholding Tax in a Triangular Case - On 11 May 2007, The Netherlands Supreme Court again ruled on a triangula...
Pötgens, Frank P.G.
- In:
European taxation : official journal of the …
48
(
2008
)
4
,
pp. 210-216
Persistent link: https://www.econbiz.de/10007995287
Saved in:
6
European Union-Netherlands - Renneberg: Is Mortgage Interest Paid on an Owner-Occupied Dwelling in Belgium Deductible from Netherlands-Source Employment Income? This case has been...
Pötgens, Frank P.G.
;
Geursen, Wessel W.
- In:
European taxation : official journal of the …
47
(
2007
)
11
,
pp. 499-507
Persistent link: https://www.econbiz.de/10007880077
Saved in:
7
INTERNATIONAL - ARTICLE 15(2)(B) OF THE OECD MODEL: PROBLEMS ARISING FROM THE RESIDENCE REQUIREMENT FOR CERTAIN TYPES OF EMPLOYERS - The author analyses on a case-by-case basis the...
Pötgens, Frank P.G.
- In:
European taxation : official journal of the …
42
(
2002
)
6-7
,
pp. 214-227
Persistent link: https://www.econbiz.de/10006894656
Saved in:
8
ARTICLES - INTERNATIONAL: - THE "CLOSED SYSTEM" OF THE PROVISIONS ON INCOME FROM EMPLOYMENT IN THE OECD MODEL - In this article the author discusses the closed system represented b...
Pötgens, Frank P.G.
- In:
European taxation : official journal of the …
41
(
2001
)
7-8
,
pp. 252-262
Persistent link: https://www.econbiz.de/10006900745
Saved in:
9
ARTICLES - NETHERLANDS: - INTERNATIONAL ASPECTS OF THE 2001 INCOME TAX ACT - This article deals with the international tax implications of the Netherlands Income Tax Act 2001, whic...
Pötgens, Frank P.G.
;
Bol, Hans C.
- In:
European taxation : official journal of the …
41
(
2001
)
1
,
pp. 2-17
Persistent link: https://www.econbiz.de/10006903953
Saved in:
10
EC UPDATE - WHAT'S GOING ON IN... - NETHERLANDS: - SUPREME COURT CLARIFIES MEANING OF "DIRECTOR" IN TAX TREATIES - In a case note, the author analyses a Netherlands Supreme Court d...
Pötgens, Frank P.G.
- In:
European taxation : official journal of the …
40
(
2000
)
11
,
pp. 517-521
Persistent link: https://www.econbiz.de/10006905247
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