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The Indian thin capitalisation rules
Saxena, Akshay - In: Vision : journal of Indian taxation 8 (2021) 1, pp. 38-53
Persistent link: https://www.econbiz.de/10013257669
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Cross Border Tax Avoidance : Applying the 2003 OECD Commentary to Pre-2003 Treaties
Elliffe, Craig - 2015
.The conclusions reached in this article are that the Commentary is not legally binding although courts around the world …
Persistent link: https://www.econbiz.de/10013036665
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Tax Treaties and Tax Avoidance : Application of Anti-Avoidance Provisions
Elliffe, Craig - 2015
Persistent link: https://www.econbiz.de/10013038075
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The Application of the Principal Purpose Test under Tax Treaties
Buriak, Svitlana - 2021
around the world, if those countries ratify the MLI.In November 2017, the PPT rule was also included in article 29(9) of the …
Persistent link: https://www.econbiz.de/10013245972
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Die Vermeidung der Doppelbesteuerung aus europarechtlicher Sicht und das deutsche Verfahren zur Anrechnung ausländischer Steuern
Müller, Claudia - 2009
Persistent link: https://www.econbiz.de/10013265862
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Auslegungs- und Zweifelsfragen bei der Anwendung der neuen Anti-Treaty-Shopping-Vorschrift §50d Abs. 3 EStG
Gruschla, Benjamin - 2013
Persistent link: https://www.econbiz.de/10013265875
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Eignung des Country-by-Country Reportings zur Prüfung von Verrechnungspreisen
Matuszak, Violetta - 2015
Persistent link: https://www.econbiz.de/10013265884
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Taxation of Cross-Border Portfolio Investment : Mutual Funds and Possible Tax Distortions
1999
The past decade has witnessed a significant increase in cross-border capital flows and a pronounced shift in their composition towards portfolio investment, with much of the capital under management by mutual funds or "collective investment institutions" resident in OECD countries, as well as in...
Persistent link: https://www.econbiz.de/10012441291
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Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
2014
. This is an innovative approach with no exact precedent in the tax world, but precedents for modifying bilateral treaties …
Persistent link: https://www.econbiz.de/10012447331