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~isPartOf:"Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)"
~isPartOf:"FinanzArchiv : public finance analysis"
~subject:"Double taxation"
~type:"article"
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Double taxation
Capital income tax
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Smith, Andrew M. C.
2
Cappelen, Alexander W.
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Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
FinanzArchiv : public finance analysis
International tax and public finance
4
Journal of public economics
3
National tax journal
3
The taxation of interest savings income in the European capital market : an analysis of council directive 2003/48/EC and its implication on the member states of the EU and third countries
3
World tax journal : WTJ
3
Australian international tax : recent developments and future directions
2
Cahiers économiques de Bruxelles
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European taxation : official journal of the Confédération Fiscale Européenne
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Intertax : international tax review
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Asia-Pacific journal of financial studies
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Der Betrieb
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Die beschränkte Steuerpflicht : aktuelle Schwerpunkte in der Diskussion: Betriebsstätte, grenzüberschreitende Betriebsaufspaltung, Diskriminierung, Treaty-Shopping, Künstler und Sportler, Zinsabschlagsteuer, Verfahrensprobleme
1
Einkommen aus Kapital : 31. Jahrestagung der Deutschen Steuerjuristischen Gesellschaft e.V., Osnabrück, 11. und 12. September 2006 ; [Veröffentlichungen der Deutschen Steuerjuristischen Gesellschaft e.V., DStJG, Band 30]
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International finance and accounting handbook
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New Zealand's thin capitalization rules and the arm's length principle
Smith, Andrew M. C.
;
Dunmore, Paul V.
- In:
Bulletin for international fiscal documentation : …
57
(
2003
)
10
,
pp. 503-510
Persistent link: https://www.econbiz.de/10001849092
Saved in:
2
National and international distributive justice in bilateral tax treaties
Cappelen, Alexander W.
- In:
FinanzArchiv : public finance analysis
56
(
1999
)
3/4
,
pp. 424-442
Persistent link: https://www.econbiz.de/10001537584
Saved in:
3
Indirect internalization of international environmental externalities
Killinger, Sebastian
- In:
FinanzArchiv : public finance analysis
53
(
1997
)
3
,
pp. 332-368
Persistent link: https://www.econbiz.de/10001224307
Saved in:
4
The status of capital income taxation in the open economy
Razin, Asaf
- In:
FinanzArchiv : public finance analysis
52
(
1995
)
1
,
pp. 21-32
Persistent link: https://www.econbiz.de/10001188211
Saved in:
5
Taxation of non-resident equity investment in New Zealand : unilateral extension of domestic imputation regime to non-resident portfolio investors
Smith, Andrew M. C.
- In:
Bulletin for international fiscal documentation : …
48
(
1994
)
2
,
pp. 59-63
Persistent link: https://www.econbiz.de/10001161662
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