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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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Looking for an appropriate jurisdictional framework for source-state taxation of international electronic commerce in the twenty-first century
Hinnekens, Luc - In: Intertax : international tax review 26 (1998) 6, pp. 192-200
Persistent link: https://www.econbiz.de/10001249645
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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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International taxation of electronic commerce : an emerging framework
Hinnekens, Luc - In: Intertax : international tax review 27 (1999) 12, pp. 440-444
Persistent link: https://www.econbiz.de/10001467890
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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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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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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
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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