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Is there finally an international tax system?
Schön, Wolfgang - In: World tax journal : WTJ 13 (2021) 3, pp. 357-384
Persistent link: https://www.econbiz.de/10013166504
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International effective minimum taxation : the GLOBE proposal
Englisch, Joachim; Becker, Johannes - In: World tax journal : WTJ 11 (2019) 4, pp. 483-529
Persistent link: https://www.econbiz.de/10012310229
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The impact of the global minimum tax on tax competition
Devereux, Michael P.; Vella, John - In: World tax journal : WTJ 15 (2023) 3, pp. 323-378
Persistent link: https://www.econbiz.de/10014425574
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Beneficial ownership : current trends
Jiménez, Adolfo Martín - In: World tax journal : WTJ 2 (2010) 1, pp. 35-63
Persistent link: https://www.econbiz.de/10003968505
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Taxation and non-discrimination : a reconisderation
Vanistendael, Frans (contributor) - 2010
Persistent link: https://www.econbiz.de/10003979793
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Non -discrimination and the taxation of cross-border dividends
Gammie, Malcolm - In: World tax journal : WTJ 2 (2010) 2, pp. 162-174
Persistent link: https://www.econbiz.de/10003979873
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Taxation and non-discrimination : a reconsidering of withholding taxes in the OECD
Vanistendael, Frans - In: World tax journal : WTJ 2 (2010) 2, pp. 175-191
Persistent link: https://www.econbiz.de/10003979885
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The missing keystone of income tax treaties
Wheeler, Joanna - In: World tax journal : WTJ 3 (2011) 2, pp. 247-367
Persistent link: https://www.econbiz.de/10009304279
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Tax treatment of team performances under Art. 17 of the OECD model convention
Tetłak, Karolina - In: World tax journal : WTJ 2 (2010) 3, pp. 262-290
Persistent link: https://www.econbiz.de/10009304414
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An economic perspective on double tax treaties with(in) developing countries
Braun, Julia; Zagler, Martin - In: World tax journal : WTJ 6 (2014) 3, pp. 242-281
Persistent link: https://www.econbiz.de/10011306443