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Income taxation of electronic commerce and other cross-border business coordinated by the OECD also involves the European Community
Hinnekens, Luc - In: European taxation : official journal of the … 41 (2001) 9, pp. 299-306
Persistent link: https://www.econbiz.de/10001618800
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Non-discrimination in EC income tax law : painting in the colours of a chameleon-like principle
Hinnekens, Luc - In: European taxation : official journal of the … 36 (1996) 9, pp. 286-303
Persistent link: https://www.econbiz.de/10001209549
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The challenges of applying VAT and income tax territoriality concepts and rules to international electronic commerce
Hinnekens, Luc - In: Intertax : international tax review 26 (1998) 2, pp. 52-70
Persistent link: https://www.econbiz.de/10001238139