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~isPartOf:"Discussion paper series / IZA"
~isPartOf:"Public finance review : PFR"
~isPartOf:"World tax journal : WTJ"
~subject:"Internationales Steuerrecht"
~subject:"OECD countries"
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187
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1
Conceptual legal challenges in tax automation via blockchain technology
Dimitropoulou, Christina
;
Lazarov, Ivan
;
Lawson, Yasmin
- In:
World tax journal : WTJ
15
(
2023
)
3
,
pp. 463-508
Persistent link: https://www.econbiz.de/10014425586
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2
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:
3
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:
4
Citizenship and tax
Beretta, Giorgio
- In:
World tax journal : WTJ
11
(
2019
)
2
,
pp. 227-260
Persistent link: https://www.econbiz.de/10012310211
Saved in:
5
The principal purpose test (PPT) in BEPS action 6 and the MLI : exploring challenges arising from its legal implementation and practical application
Kuzniacki, Blazej
- In:
World tax journal : WTJ
10
(
2018
)
2
,
pp. 233-294
Persistent link: https://www.econbiz.de/10012102010
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6
Controlled foreign corporations as fiscally transparent entities : the application of CFC rules in tax treaties
Canè, Daniele
- In:
World tax journal : WTJ
9
(
2017
)
4
,
pp. 521-563
Persistent link: https://www.econbiz.de/10011862453
Saved in:
7
International taxation in the digital economy : challenge accepted?
Olbert, Marcel
;
Spengel, Christoph
- In:
World tax journal : WTJ
9
(
2017
)
1
,
pp. 3-46
Persistent link: https://www.econbiz.de/10011805692
Saved in:
8
Tax abuse and aggressive tax planning in the BEPS era : how EU law and the OECD are establishing a unifying conceptual framework in international tax law, despite linguistic discre...
Piantavigna, Paolo
- In:
World tax journal : WTJ
9
(
2017
)
1
,
pp. 47-98
Persistent link: https://www.econbiz.de/10011805695
Saved in:
9
International profit allocation, intangibles and sales-based transactional profit split
Schreiber, Ulrich
;
Fell, Lisa Maria
- In:
World tax journal : WTJ
9
(
2017
)
1
,
pp. 99-116
Persistent link: https://www.econbiz.de/10011805697
Saved in:
10
Profit attribution to dependent agent permanent establishments in a post-BEPS era
Petruzzi, Raffaele
;
Holzinger, Raphael
- In:
World tax journal : WTJ
9
(
2017
)
2
,
pp. 263-300
Persistent link: https://www.econbiz.de/10011805722
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