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The salary split and the 183-day exception in the OECD model and Belgian tax treaties
Hinnekens, Luc - In: Intertax : international tax review (1988) 8/9, pp. 229-241
Persistent link: https://www.econbiz.de/10001066883
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Belgian co-ordination, distribution and special service centres : non-garden varieties of arm's-length transfer pricing and European arbitration
Hinnekens, Luc - In: Intertax : international tax review 24 (1996) 10, pp. 347-370
Persistent link: https://www.econbiz.de/10001215233
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The salary split and the 183-day exception in the OECD model and Belgian tax treaties
Hinnekens, Luc - In: Intertax : international tax review (1988) 10, pp. 321-334
Persistent link: https://www.econbiz.de/10001271541
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Uncertainties in the interpretation of the general anti-avoidance statute
Hinnekens, Luc - In: European taxation : official journal of the … 39 (1999) 9, pp. 338-342
Persistent link: https://www.econbiz.de/10001437836