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~isPartOf:"Cahiers de droit fiscal international"
~isPartOf:"Journal of state taxation"
~isPartOf:"World tax journal : WTJ"
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Search: subject_exact:"Internationale Mehrfachbesteuerung"
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Doppelbesteuerung
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Double taxation
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Cahiers de droit fiscal international
Journal of state taxation
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Hefte zur internationalen Besteuerung
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Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives
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Der Betrieb
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Schriften des Instituts für Ausländisches und Internationales Finanz- und Steuerwesen der Universität Hamburg
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Tax law review
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WU international taxation research paper series : research papers
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Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
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Diskussionsbeiträge aus dem Institut für Ausländisches und Internationales Finanz- und Steuerwesen
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FinanzArchiv : public finance analysis
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Journal of public economics
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Europe-China tax treaties : [... were presented at the International Conference on Europe-China Tax Treaties Research in Beijing (19 - 20 Mar. 2009)]
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Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international
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Steuerberatung, Betriebsprüfung, Unternehmensbesteuerung : Schriften zur betriebswirtschaftl. Steuerlehre
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CESifo Working Paper Series
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Cambridge tax law series
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Issues in international taxation
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ECONIS (ZBW)
64
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11
Because not always B comes after A : critical reflections on the new article 12B of the UN model on automated digital services
Báez Moreno, Andrés
- In:
World tax journal : WTJ
13
(
2021
)
4
,
pp. 501-532
Persistent link: https://www.econbiz.de/10013166775
Saved in:
12
Reconstructing the treaty network
Duff, David
;
Gutmann, Daniel
;
Garcia Prats, Alfredo
; …
-
2020
Persistent link: https://www.econbiz.de/10012643858
Saved in:
13
Exchange of information : issues, use and collaboration
Falcão, Tatiana
;
Lara Yaffar, Armando
;
Biebel, Reinhard
; …
-
2020
Persistent link: https://www.econbiz.de/10012643859
Saved in:
14
Danish cases on the use of holding companies for cross-border dividends and interest : a new test to disentangle abuse from real economic activity?
Hjorth Bærentzen, Susi
- In:
World tax journal : WTJ
12
(
2020
)
1
,
pp. 3-52
Persistent link: https://www.econbiz.de/10012617845
Saved in:
15
Critical analysis of the principal purpose test and the limitation on benefits rule : a world divided but it takes two to tango
Mithe, Ameya
- In:
World tax journal : WTJ
12
(
2020
)
1
,
pp. 129-165
Persistent link: https://www.econbiz.de/10012617886
Saved in:
16
Limitation of holding structures for intra-EU dividends : an end to tax avoidance?
Hjorth Bærentzen, Susi
;
Lejour, Arjan
;
Riet, Maarten van't
- In:
World tax journal : WTJ
12
(
2020
)
2
,
pp. 259-311
Persistent link: https://www.econbiz.de/10012617889
Saved in:
17
A deconstruction of the principal purposes test
Weeghel, Stef van
- In:
World tax journal : WTJ
11
(
2019
)
1
,
pp. 3-46
Persistent link: https://www.econbiz.de/10012310191
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18
The meaning of the principal purpose test : one ring to bind them all?
Elliffe, Craig
- In:
World tax journal : WTJ
11
(
2019
)
1
,
pp. 47-76
Persistent link: https://www.econbiz.de/10012310192
Saved in:
19
In search of the digital nomad - rethinking the taxation of employment income under tax treaties
Kostić, Svetislav V.
- In:
World tax journal : WTJ
11
(
2019
)
2
,
pp. 189-225
Persistent link: https://www.econbiz.de/10012310210
Saved in:
20
The single tax principle: fiction or reality in a non-comprehensive international tax regime?
García, Elizabeth Gil
- In:
World tax journal : WTJ
11
(
2019
)
3
,
pp. 305-346
Persistent link: https://www.econbiz.de/10012310216
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