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Tax aspects of migration

Wiman, Bertil - In: Liber amicorum Sven-Olof Lodin, (pp. 306-317). 2001

Persistent link: https://www.econbiz.de/10001621676

International tax aspects of Swedish reorganisations

Wiman, Bertil - In: International and comparative taxation : essays in …, (pp. 249-264). 2002

Persistent link: https://www.econbiz.de/10001782690

Partnership taxation in Sweden

Wiman, Bertil - In: Bulletin for international fiscal documentation : … 55 (2001) 4, pp. 130-137

Persistent link: https://www.econbiz.de/10001564135

International tax aspects on Swedish reorganisations

Wiman, Bertil - In: Staaten und Steuern : Festschrift für Klaus Vogel zum …, (pp. 775-788). 2000

Persistent link: https://www.econbiz.de/10001729275

Cross-border loss relief in Europe : the case of group contributions

Wiman, Bertil - In: A vision of taxes within and outside European borders : …, (pp. 971-987). 2008

Persistent link: https://www.econbiz.de/10014561318

Prissättning inom multinationella koncerner : amerikanska skatteregler i svensk belysning

Wiman, Bertil - 1987

Persistent link: https://www.econbiz.de/10013330272

The definitions of dividends and interest in the OECD Model : something lost in translation?

Avery Jones, John F.; Baker, Philip; De Broe, Luc; … - In: World tax journal : WTJ 1 (2009) 1, pp. 5-45

Persistent link: https://www.econbiz.de/10003925060

Dual Residence of Companies under Tax Treaties

Maisto, Guglielmo; Austry, Stephane; Avery Jones, John; … - 2021

This article provides critical reflections on the 2017 revision of article 4(3) of the OECD Model Convention and its Commentary regarding dual residence of persons other than individuals. These changes and their implementation warrant an assessment of their desirability, including an in-depth...

Persistent link: https://www.econbiz.de/10013251300

International taxation in a changing landscape : Liber Amicorum in honour of Bertil Wiman

Monsenego, Jérôme (ed.); Bjuvberg, Jan (ed.); … - 2019

This book contains essays written in honour of Prof. Dr Bertil Wiman, a renowned tax scholar and much-appreciated teacher. Wiman is one of the founding members of EATLP, former chairman of EATLP and former vice president of IFA. The essays cover various topics in the field of international tax...

Persistent link: https://www.econbiz.de/10012053371

TAX TREATY MONITOR - CHARACTERIZATION OF OTHER STATES' PARTNERSHIPS FOR INCOME TAX - The OECD Partnership Report is a significant contribution to the discussion of how to treat par...

Avery Jones, John F.; Broe, Luc De; Ellis, Maarten J.; … - In: Bulletin for international fiscal documentation : … 56 (2002) 7, pp. 288-320

Persistent link: https://www.econbiz.de/10006174168