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Doppelbesteuerung
41
Double taxation
41
International tax law
20
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World tax journal : WTJ
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
49
Hefte zur internationalen Besteuerung
48
European taxation : official journal of the Confédération Fiscale Européenne
46
Intertax : international tax review
46
Europäische Hochschulschriften / 5
40
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37
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35
International tax and public finance
29
Food policy : economics planning and politics of food and agriculture
28
National tax journal
27
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Der Betrieb
23
Forum der internationalen Besteuerung
23
Working paper / National Bureau of Economic Research, Inc.
23
NBER Working Paper
22
Steuer, Wirtschaft und Recht : SWR
22
Industrial marketing management : the international journal for industrial and high-tech firms
19
Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives
19
Schriften des Instituts für Ausländisches und Internationales Finanz- und Steuerwesen der Universität Hamburg
17
Socio-economic planning sciences : the international journal of public sector decision-making
17
Food waste management : solving the wicked problem
16
Journal of retailing and consumer services
16
Cahiers de droit fiscal international
15
SpringerLink / Bücher
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Tax law review
14
WU international taxation research paper series : research papers
14
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
13
Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
13
International journal of hospitality management
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Diskussionsbeiträge aus dem Institut für Ausländisches und Internationales Finanz- und Steuerwesen
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FinanzArchiv : European journal of public finance
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Journal of food products marketing
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Journal of public economics
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Treaty series
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Tax Treaties and EC law
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ECONIS (ZBW)
41
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1
Default interest in the event of late payment of taxes
De Troyer, Ilse
- In:
World tax journal : WTJ
15
(
2023
)
1
,
pp. 45-61
Persistent link: https://www.econbiz.de/10014425441
Saved in:
2
A new scenario in international tax law : two proposals to rethink the OECD model in response to the generalization of distance work by employees
Rovira Ferrer, Irene
- In:
World tax journal : WTJ
15
(
2023
)
3
,
pp. 509-542
Persistent link: https://www.econbiz.de/10014425593
Saved in:
3
Tax treaty obstacles in implementing the Pillar Two global minimum tax rules and a possible solution for eliminating the various challenges
Chand, Vikram
;
Turina, Alessandro
;
Romanovska, Kinga
- In:
World tax journal : WTJ
14
(
2022
)
1
,
pp. 3-50
Persistent link: https://www.econbiz.de/10013345904
Saved in:
4
EU beneficial ownership further developed : a view from a different angle
Weber, Dennis
- In:
World tax journal : WTJ
14
(
2022
)
1
,
pp. 51-74
Persistent link: https://www.econbiz.de/10013345918
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5
Most favoured nation clauses in tax treaties : comparative analysis and main issues
Jalan, Nupur
;
Manzi, Gaetano
;
Greve Arcil, Gert
- In:
World tax journal : WTJ
14
(
2022
)
1
,
pp. 139-184
Persistent link: https://www.econbiz.de/10013345944
Saved in:
6
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:
7
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
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8
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:
9
The principal purpose test's burden of proof : should the OECD commentary on Article 29(9) specify which party bears the onus?
Landsiedel, Spencer
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 83-115
Persistent link: https://www.econbiz.de/10013166487
Saved in:
10
US tax policy and attribution of profits to permanent establishments
Stack, Bob
- In:
World tax journal : WTJ
13
(
2021
)
3
,
pp. 385-404
Persistent link: https://www.econbiz.de/10013166505
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