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International taxation : meeting the challenges ; the role of the OECD
Owens, Jeffrey - In: European taxation : official journal of the … 46 (2006) 12, pp. 555-558
Persistent link: https://www.econbiz.de/10003394246
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INTERNATIONAL: INTERNATIONAL TAXATION: MEETING THE CHALLENGES -- THE ROLE OF THE OECD - From an OECD perspective, the author focuses on how countries are adapting their tax systems...
Owens, Jeffrey - In: European taxation : official journal of the … 46 (2006) 12, pp. 555-558
Persistent link: https://www.econbiz.de/10007394424
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ARTICLES - OECD: PROGRESS REPORT: TAXATION AND ELECTRONIC COMMERCE - The OECD is calling for comments on a proposed clarification of the commentary on Article 5 of the OECD Model T...
Owens, Jeffrey - In: European taxation : official journal of the … 39 (1999) 11, pp. 422-427
Persistent link: https://www.econbiz.de/10006911445
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OECD: IS THERE A NEED TO RE-EVALUATE TAX SPARING?
Owens, Jeffrey; Fensby, Torsten - In: European taxation : official journal of the … 38 (1998) 5-6, pp. 152-156
Persistent link: https://www.econbiz.de/10006919030
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International - OECD Proposal To Improve the Resolution of Tax Treaty Disputes - The author describes the proposals contained in the OECD Report on "Improving the Resolution of Tax...
Owens, Jeffrey - In: European taxation : official journal of the … 47 (2007) 6, pp. 270-272
Persistent link: https://www.econbiz.de/10007744159
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International - The"Enhanced Relationship": A Challenge for Revenue Bodies and Taxpayers - In this article, the author examines the concept and the potential benefits of an "enhanc...
Owens, Jeffrey - In: European taxation : official journal of the … 48 (2008) 7, pp. 351-353
Persistent link: https://www.econbiz.de/10008077864