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The Belgian Arbitration Convnetion Circular: the Defensive Approach of Transfer Pricing
Cauwenbergh, Patrick; Van Honsté, Bart - In: Intertax : international tax review 29 (2001) 4, pp. 140-148
Persistent link: https://www.econbiz.de/10007240104
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The Belgian Transfer Pricing Circular of 28 June 1999: The End of the 'Pragmatic' Approach of Transfer Pricing in Belgium?
Cauwenbergh, Patrick; van Honsté, Bart - In: Intertax : international tax review 28 (2000) 8, pp. 309-321
Persistent link: https://www.econbiz.de/10007241870
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Implementation of the International accepted 'At Arm's Length' Standard in Belgian Tax Law regarding Multinational Groups of Companies
Peeters, Bruno; Cauwenbergh, Patrick - In: Intertax : international tax review (1995) 11, pp. 558-572
Persistent link: https://www.econbiz.de/10007254009
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International taxation of electronic commerce : an emerging framework
Hinnekens, Luc - In: Intertax : international tax review 27 (1999) 12, pp. 440-444
Persistent link: https://www.econbiz.de/10001467890
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Belgian co-ordination, distribution and special service centres : non-garden varieties of arm's-length transfer pricing and European arbitration
Hinnekens, Luc - In: Intertax : international tax review 24 (1996) 10, pp. 347-370
Persistent link: https://www.econbiz.de/10001215233
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The salary split and the 183-day exception in the OECD model and Belgian tax treaties
Hinnekens, Luc - In: Intertax : international tax review (1988) 10, pp. 321-334
Persistent link: https://www.econbiz.de/10001271541
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Looking for an appropriate jurisdictional framework for source-state taxation of international electronic commerce in the twenty-first century
Hinnekens, Luc - In: Intertax : international tax review 26 (1998) 6, pp. 192-200
Persistent link: https://www.econbiz.de/10001249645
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The salary split and the 183-day exception in the OECD model and Belgian tax treaties
Hinnekens, Luc - In: Intertax : international tax review (1988) 8/9, pp. 229-241
Persistent link: https://www.econbiz.de/10001066883
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The challenges of applying VAT and income tax territoriality concepts and rules to international electronic commerce
Hinnekens, Luc - In: Intertax : international tax review 26 (1998) 2, pp. 52-70
Persistent link: https://www.econbiz.de/10001238139
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The Uneasy Case and Fate of Article 293 Second Indent EC
Hinnekens, Luc - In: Intertax : international tax review 37 (2009) 11, pp. 602-609
Persistent link: https://www.econbiz.de/10008324502