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Form and substance in tax law : subject I ; [56th congress of the International Fiscal Association, Oslo 2002]
Zimmer, Frederik (contributor) - 2002 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002354061
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Form and substance in tax law : subject I ; [56th congress of the International Fiscal Association, Oslo 2002]
Zimmer, Frederik (ed.) - 2002
Persistent link: https://www.econbiz.de/10001682884
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Taxing US multinational corporations : policy options and considerations
Gilder, Angelique (ed.) - 2013
Persistent link: https://www.econbiz.de/10010346401
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A comparison of the tax-motivated income shifting of multinationals in territorial and worldwide countries
Markle, Kevin S. - 2012
Persistent link: https://www.econbiz.de/10009518278
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Sharing and shifting of corporate losses : the new profit shifting?
Matteotti, René; Zalasiński, Adam - International Fiscal Association / Congress <75., 2023, … - 2023
Persistent link: https://www.econbiz.de/10014342414
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Comparing UK tax returns of foreign multinationals to matched domestic firms
Bilicka, Katarzyna Anna - In: The American economic review 109 (2019) 8, pp. 2921-2953
Persistent link: https://www.econbiz.de/10012100350
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Income not otherwise charged = international and community taxation problems : a comparative study of France, Germany and UK: Art. 21 OECD
David, Cyrille - In: A vision of taxes within and outside European borders : …, (pp. 259-319). 2008
Persistent link: https://www.econbiz.de/10014561281
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Virtual intermediaries : consumption tax problems in Japan, Europe, and the United States ; the case of the virtual travel agent
Ainsworth, Richard T.; Akioka, Hiroki - In: Kansai University review of economics 12 (2010), pp. 25-48
Persistent link: https://www.econbiz.de/10003974169
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Agents vs. Commissionaires : A Comparison in Light of the OECD Model Convention
Parada, Leopoldo - 2016
This paper analyzes the differences in legal nature between the common law concept of Agency and the civil law concept of Commissionaire in light of articles 5(5) and 5(6) of the OECD Model Tax Convention. The author contradicts the idea of interpreting the civil law concept of Commissionaire is...
Persistent link: https://www.econbiz.de/10013000689
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Steuern auf Vermögen und Vermögenserträge : Probleme und Gestaltungsmöglichkeiten für Österreich
Schmidl, Matthias; Schratzenstaller, Margit - In: Wirtschaft und Gesellschaft : WuG 37 (2011) 3, pp. 403-434
Persistent link: https://www.econbiz.de/10009390027