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Articles 24(4) and 24(5) of the OECD Model applied to domestic thin capitalization rules
Bammens, Niels - In: World tax journal : WTJ 5 (2013) 2, pp. 148-171
Persistent link: https://www.econbiz.de/10009774311
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Articles 24(4) and 24(5) of the OECD Model applied to domestic thin capitalization rules
Bammens, Niels - In: World tax journal : WTJ 5 (2013) 2, pp. 148-171
Persistent link: https://www.econbiz.de/10010160587
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Interpretation of Subject-to-Tax Clauses in Belgium's Tax Treaties — Critical Analysis of the "Exemption vaut Impôt" Doctrine - This article examines the interpretation of the subj...
De Broe, Luc; Bammens, Niels - In: Bulletin for international taxation 63 (2009) 2, pp. 68-73
Persistent link: https://www.econbiz.de/10008173848
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Truck Center Belgian Withholding Tax on Interest Payments to Non-resident Companies Does Not Violate EC Law: A Critical Look at the ECJ's Judgment in Truck Center
De Broe, Luc; Bammens, Niels - In: EC tax review 18 (2009) 3, pp. 131-137
Persistent link: https://www.econbiz.de/10008259398
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The Interaction between the Interpretation of Article 24 OECD MC and the Non-discrimination Standard Developed by the CJEU
Bammens, Niels - In: EC tax review 22 (2013) 4, pp. 172-186
Persistent link: https://www.econbiz.de/10010156748