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World tax journal : WTJ
IMF Staff Country Reports
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OECD/G20 Base Erosion and Profit Shifting Project
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WU international taxation research paper series : research papers
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ECONIS (ZBW)
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1
Taxing international business income : hard-boiled wonderland and the end of the world
Vann, Richard J.
- In:
World tax journal : WTJ
2
(
2010
)
3
,
pp. 291-346
Persistent link: https://www.econbiz.de/10009304413
Saved in:
2
One directive, several transpositions : a cross-country evaluation of the national implementation of DAC6
Casi-Eberhard, Elisa
;
Chen, Xiao
;
Orlic, Mark Dinko
; …
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 63-81
Persistent link: https://www.econbiz.de/10013166480
Saved in:
3
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
Saved in:
4
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
Saved in:
5
Limitation of holding structures for intra-EU dividends : an end to tax avoidance?
Hjorth Bærentzen, Susi
;
Lejour, Arjan
;
Riet, Maarten van't
- In:
World tax journal : WTJ
12
(
2020
)
2
,
pp. 259-311
Persistent link: https://www.econbiz.de/10012617889
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6
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
Saved in:
7
DAC 6 : an additional common EU reporting standard?
Peeters, Bart
;
Vanneste, Lars
- In:
World tax journal : WTJ
12
(
2020
)
3
,
pp. 499-564
Persistent link: https://www.econbiz.de/10012617951
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8
A deconstruction of the principal purposes test
Weeghel, Stef van
- In:
World tax journal : WTJ
11
(
2019
)
1
,
pp. 3-46
Persistent link: https://www.econbiz.de/10012310191
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9
The meaning of the principal purpose test : one ring to bind them all?
Elliffe, Craig
- In:
World tax journal : WTJ
11
(
2019
)
1
,
pp. 47-76
Persistent link: https://www.econbiz.de/10012310192
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10
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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