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TAX TREATY MONITOR - CHARACTERIZATION OF OTHER STATES' PARTNERSHIPS FOR INCOME TAX - The OECD Partnership Report is a significant contribution to the discussion of how to treat par...
Avery Jones, John F.; Broe, Luc De; Ellis, Maarten J.; … - In: Bulletin for international fiscal documentation : … 56 (2002) 7, pp. 288-320
Persistent link: https://www.econbiz.de/10006174168
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ARTICLES - PARTNERSHIP TAXATION IN SWEDEN This article, the fourth in the series on the taxation of partnerships, examines partnership taxation in Sweden. The article remarks gener...
Wiman, Bertil - In: Bulletin for international fiscal documentation : … 55 (2001) 4, pp. 130-137
Persistent link: https://www.econbiz.de/10006181805
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TAX TREATY MONITOR - INTERPRETATION OF ARTICLE 15(2)(b) OF THE OECD MODEL CONVENTION: "REMUNERATION PAID BY, OR ON BEHALF OF, AN EMPLOYER WHO IS NOT A RESIDENT OF THE OTHER STATE"
Broe, Luc De; Jones, John Avery; Ellis, Maarten; Raad, … - In: Bulletin for international fiscal documentation : … 54 (2000) 10, pp. 503-521
Persistent link: https://www.econbiz.de/10006184871
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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/10009952545
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Equalizing the Income Tax Burden in a Group of Companies
Wiman, Bertil - In: Intertax : international tax review 28 (2000) 10, pp. 352-359
Persistent link: https://www.econbiz.de/10007241776
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Swedish tax law and discrimination - some observations
Wiman, Bertil - In: EC tax review (1997) 2, pp. 101-107
Persistent link: https://www.econbiz.de/10007250427
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LEGISLATION
Kiblbock, Ingrid; Wiman, Bertil - In: EC tax review (1996) 1, pp. 47-48
Persistent link: https://www.econbiz.de/10007252153
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LEGISLATION
Jann, Martin; Magenta, Marco; Dourado, Ana Paula; … - In: EC tax review (1996) 3, pp. 151-152
Persistent link: https://www.econbiz.de/10007253327
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LEGISLATION
Fantozzi, Federica; Magenta, Marco; Carbajo Vasco, Domingo - In: EC tax review (1995) 3, pp. 176-183
Persistent link: https://www.econbiz.de/10007254239
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The Implementation of EC Tax Measures in Swedish Law
Wiman, Bertil - In: EC tax review (1995) 3
Persistent link: https://www.econbiz.de/10007254249