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Overview of major issues of tax treaties law in Kosovo
Peci, Bedri - In: Acta Universitatis Danubius / Oeconomica 11 (2015) 3, pp. 15-23
Persistent link: https://www.econbiz.de/10011513057
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Neue Trends im europäischen und internationalen Steuerrecht : Vortrag, gehalten am 28. März 2003 beim D-A-CH Steuer-Kongress, Wien
Rädler, Albert J. - In: Ifo-Schnelldienst 56 (2003) 10, pp. 15-24
Prof. Dr. Albert J. Rädler gibt in seinem Vortrag einen Überblick über neue Trends des europäischen und internationalen Steuerrechts, die sich im Zuge der Europäisierung und Globalisierung abzeichnen. Insbesondere geht er auf die Auswirkungen der grenzüberschreitenden Marktöffnung auf die...
Persistent link: https://www.econbiz.de/10001760624
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Tax abuse and aggressive tax planning in the BEPS era : how EU law and the OECD are establishing a unifying conceptual framework in international tax law, despite linguistic discre...
Piantavigna, Paolo - In: World tax journal : WTJ 9 (2017) 1, pp. 47-98
Persistent link: https://www.econbiz.de/10011805695
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European group taxation-the role of exit taxes
Schreiber, Ulrich; Führich, Gregor - In: European journal of law and economics 27 (2009) 3, pp. 257-274
Persistent link: https://www.econbiz.de/10003834246
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Taxing services under the EU VAT and Japanese consumption tax : a comparative assessment of new EU place of taxation rules for services and intangibles
Ainsworth, Richard T.; Akioka, Hiroki - In: Kansai University review of economics 8 (2006), pp. 1-42
Persistent link: https://www.econbiz.de/10003387848
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Double income taxation as a response to tax competition in the EU
Gerken, Lüder; Märkt, Jörg; Schick, Gerhard - In: Intereconomics : review of European economic policy 36 (2001) 5, pp. 244-254
Persistent link: https://www.econbiz.de/10001612332
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EU beneficial ownership further developed : a view from a different angle
Weber, Dennis - In: World tax journal : WTJ 14 (2022) 1, pp. 51-74
Persistent link: https://www.econbiz.de/10013345918
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Using EU law to interpret undefined tax treaty terms : article 31(3)(c) of the Vienna Convention on the Law of Treaties and Article 3(2) of the OECD Model Convention
Avella, Francesco - In: World tax journal : WTJ 4 (2012) 2, pp. 95-124
Persistent link: https://www.econbiz.de/10009630361