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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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Tax abuse and aggressive tax planning in the BEPS era : how EU law and the OECD are establishing a unifying conceptual framework in international tax law, despite linguistic discre...
Piantavigna, Paolo - In: World tax journal : WTJ 9 (2017) 1, pp. 47-98
Persistent link: https://www.econbiz.de/10011805695
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Profit attribution to dependent agent permanent establishments in a post-BEPS era
Petruzzi, Raffaele; Holzinger, Raphael - In: World tax journal : WTJ 9 (2017) 2, pp. 263-300
Persistent link: https://www.econbiz.de/10011805722
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Why corporate taxation should mean source taxation : a response to the OECD's actions against base erosion and profit shifting
Cavelti, Luzius U.; Jaag, Christian; Rohner, Tobias F. - In: World tax journal : WTJ 9 (2017) 3, pp. 352-390
Persistent link: https://www.econbiz.de/10011805737
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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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The historical origins and current prospects of the multilateral tax convention
Avi-Yonah, Reuven S.; Lempert, Eran - In: World tax journal : WTJ 15 (2023) 3, pp. 379-411
Persistent link: https://www.econbiz.de/10014425590
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Taxpayer's right of defence in the international context : the case of exchange of tax information and a proposal for the "English" Wednesbury doctrine as the new OECD (BEPS) stand...
Cannas, Francesco - In: World tax journal : WTJ 12 (2020) 2, pp. 377-408
Persistent link: https://www.econbiz.de/10012617894
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Curtailing BEPS through enforcing corporate transparency : the challenges of implementing country-by-country reporting in developing countries and the case for making public countr...
Oguttu, Annet Wanyana - In: World tax journal : WTJ 12 (2020) 1, pp. 167-213
Persistent link: https://www.econbiz.de/10012617887
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Designing a general anti-avoidance rule for the East African Community : a comparative analysis
Titus, Afton - In: World tax journal : WTJ 11 (2019) 2, pp. 261-301
Persistent link: https://www.econbiz.de/10012310212
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International taxation in the digital economy : challenge accepted?
Olbert, Marcel; Spengel, Christoph - In: World tax journal : WTJ 9 (2017) 1, pp. 3-46
Persistent link: https://www.econbiz.de/10011805692