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Critical analysis of the principal purpose test and the limitation on benefits rule : a world divided but it takes two to tango
Mithe, Ameya - In: World tax journal : WTJ 12 (2020) 1, pp. 129-165
Persistent link: https://www.econbiz.de/10012617886
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The multilateral tax instrument and its relationship with tax treaties
Bravo, Nathalie - In: World tax journal : WTJ 8 (2016) 3, pp. 279-304
Persistent link: https://www.econbiz.de/10011722876
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The principal purpose test (PPT) in BEPS action 6 and the MLI : exploring challenges arising from its legal implementation and practical application
Kuzniacki, Blazej - In: World tax journal : WTJ 10 (2018) 2, pp. 233-294
Persistent link: https://www.econbiz.de/10012102010
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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
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Should inheritance be taxed as income?
Stevanato, Dario - In: World tax journal : WTJ 13 (2021) 4, pp. 647-685
Persistent link: https://www.econbiz.de/10013166785
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The impact of the international tax system of the home country on the location decision of a foreign permanent establishment : the case of Germany
Laschewski, Katrin; Laschewski, Christian - In: World tax journal : WTJ 7 (2015) 2, pp. 171-200
Persistent link: https://www.econbiz.de/10011327182
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The definitions of dividends and interest in the OECD Model : something lost in translation?
Avery Jones, John F.; Baker, Philip; De Broe, Luc; … - In: World tax journal : WTJ 1 (2009) 1, pp. 5-45
Persistent link: https://www.econbiz.de/10003925060
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Aligning profit taxation with value creation
Richter, Wolfram F. - In: World tax journal : WTJ 13 (2021) 1, pp. 3-23
Persistent link: https://www.econbiz.de/10013166475
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A potential legal rationale for taxing rights of market jurisdictions
Li, Xiaorong - In: World tax journal : WTJ 13 (2021) 1, pp. 25-61
Persistent link: https://www.econbiz.de/10013166476
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Artificial intelligence and tax administration : strategy, applications and implications, with special reference to the tax inspection procedure
Serrano Antón, Fernando - In: World tax journal : WTJ 13 (2021) 4, pp. 575-608
Persistent link: https://www.econbiz.de/10013166779