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~person:"Lang, Michael"
~person:"Steenkamp, Lee-Ann"
~subject:"International tax law"
~type:"article"
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International tax law
Internationales Steuerrecht
9
Doppelbesteuerung
7
Double taxation
7
OECD countries
6
OECD-Staaten
6
South Africa
3
Südafrika
3
Africa
2
Afrika
2
Developing countries
2
Double Tax Agreement
2
EU tax law
2
EU-Steuerrecht
2
Entwicklungsländer
2
Organisation for Economic Cooperation and Development
2
Tax Treaty
2
Auslandsinvestition
1
Außensteuerrecht
1
BEPS
1
Base Erosion and Profit Shifting
1
Beneficial Ownership
1
Community law
1
Coordination
1
Cross-border taxation
1
Dividend
1
Double tax agreement
1
EU countries
1
EU-Recht
1
EU-Staaten
1
Foreign Direct Investment
1
Foreign investment
1
Gewinnverlagerung
1
Income shifting
1
Interest
1
International economic relations
1
Internationale Wirtschaftsbeziehungen
1
Interpretation
1
Koordination
1
Multinationales Unternehmen
1
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26
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5
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5
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4
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4
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English
7
German
2
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Lang, Michael
Steenkamp, Lee-Ann
Schön, Wolfgang
10
Hines, James R.
9
Keen, Michael
8
Avi-Yonah, Reuven S.
7
Jones, John F. Avery
6
Kessler, Wolfgang
5
Pistone, Pasquale
5
Zagler, Martin
5
Ault, Hugh J.
4
Devereux, Michael P.
4
Eden, Lorraine
4
Grubert, Harry
4
Piantavigna, Paolo
4
Vella, John
4
Becker, Johannes
3
Bird, Richard M.
3
Borkowski, Susan C.
3
Cockfield, Arthur J.
3
Collier, Richard S.
3
Lehner, Moris
3
McLure, Charles E.
3
Mooij, Ruud A. de
3
Mosquera Valderrama, Irma Johanna
3
Rosenbloom, H. David
3
Runge, Berndt R.
3
Schmidt, Christian
3
Seibold-Freund, Sabine
3
Slemrod, Joel
3
Voget, Johannes
3
Wilkie, J. Scott
3
Altshuler, Rosanne
2
Arnold, Brian J.
2
Auerbach, Alan J.
2
Bach, Stefan
2
Barker, William B.
2
Beck, Hanno
2
Beer, Sebastian
2
Bendlinger, Stefan
2
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International business and economics research journal
2
Aussensteuerrecht, Doppelbesteuerungsabkommen und EU-Recht im Spannungsverhältnis ; Festschrift für Helmut Debatin zum 70. Geburtstag
1
Australian tax forum : a journal of taxation policy, law and reform
1
International tax coordination : an interdisciplinary perspective on virtues and pitfalls
1
Journal of economic and financial sciences
1
National tax policy in Europe : to be or not to be? ; with 13 tables
1
Steuer- und Sozialstaat im europäischen Systemwettbewerb
1
Tax treaty law and EC law
1
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ECONIS (ZBW)
9
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1
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9
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9
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1
An analysis of the applicability of OECD Model Tax Convention to non-OECD member countries : the South African case
Steenkamp, Lee-Ann
- In:
Journal of economic and financial sciences
10
(
2017
)
1
,
pp. 83-93
Persistent link: https://www.econbiz.de/10011780618
Saved in:
2
The permanent establishment concept in double tax agreements between developed and developing countries : Canada/South Africa as a case in point
Steenkamp, Lee-Ann
- In:
International business and economics research journal
13
(
2014
)
3
,
pp. 539-551
Persistent link: https://www.econbiz.de/10010370204
Saved in:
3
Beneficial ownership provisions in tax treaties between developed and developing countries : the Canada/South Africa example
Steenkamp, Lee-Ann
- In:
International business and economics research journal
12
(
2013
)
9
,
pp. 1107-1117
Persistent link: https://www.econbiz.de/10010192333
Saved in:
4
The case for and against an EU tax
Lang, Michael
;
Zagler, Martin
- In:
International tax coordination : an interdisciplinary …
,
(pp. 148-178)
.
2010
Persistent link: https://www.econbiz.de/10003995839
Saved in:
5
The role of the OECD commentary in tax treaty interpretation
Lang, Michael
;
Brugger, Florian
- In:
Australian tax forum : a journal of taxation policy, …
23
(
2008
)
2
,
pp. 95-108
Persistent link: https://www.econbiz.de/10003797718
Saved in:
6
Tax treaty law and EC law : reciprocity and the balance of a tax treaty
Lang, Michael
;
Dommes, Sabine
- In:
Tax treaty law and EC law
,
(pp. 61-82)
.
2007
Persistent link: https://www.econbiz.de/10003551721
Saved in:
7
Tax treaty policy
Lang, Michael
- In:
National tax policy in Europe : to be or not to be? ; …
,
(pp. 191-212)
.
2007
Persistent link: https://www.econbiz.de/10014559644
Saved in:
8
Doppelbelastung und Doppelbefreiung im grenzüberschreitenden Steuerrecht
Lang, Michael
- In:
Steuer- und Sozialstaat im europäischen Systemwettbewerb
,
(pp. 215-238)
.
2005
Persistent link: https://www.econbiz.de/10014556347
Saved in:
9
Die Bedeutung des originär innerstaatlichen Rechts für die Auslegung von Doppelbesteuerungsabkommen : (Art. 3 Abs. 2 OECD-MA)
Lang, Michael
- In:
Aussensteuerrecht, Doppelbesteuerungsabkommen und …
,
(pp. 283-304)
.
1997
Persistent link: https://www.econbiz.de/10014548776
Saved in:
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