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isPartOf:"European taxation : official journal of the Confédération Fiscale Européenne"
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Doppelbesteuerung
74
Double taxation
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Kuiper, W. G.
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European taxation : official journal of the Confédération Fiscale Européenne
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
115
Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international
112
Intertax : international tax review
78
Der Betrieb
77
Betriebs-Berater / Außenwirtschaftsdienst : Zehntagedienst für Wirtschafts-, Steuer-, Arbeits- u. Sozialrecht
72
Hefte zur internationalen Besteuerung
50
Europäische Hochschulschriften / 5
48
World tax journal : WTJ
41
Series on international taxation
38
Steuer-Revue : die unabhängige Fachzeitschrift für das gesamte Steuerwesen
37
Betriebs-Berater : BB
36
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
36
CESifo working papers
34
Cahiers de droit fiscal international
32
National tax journal
30
International tax and public finance
28
NBER working paper series
26
Working paper / National Bureau of Economic Research, Inc.
26
34. Congrès International de Droit Financier et Fiscal : Paris 1980 ; Sujet 2
24
British tax review
24
Forum der internationalen Besteuerung
24
Internationale Probleme auf dem Gebiet der Umsatzbesteuerung : [37. Congrès International de Droit Financier et Fiscal, Venise, 1983]
24
Le traitement fiscal des intérêts dans les relations économiques internationales : [36. Congrès International de Droit Financier et Fiscal, Montreal, 1982]
24
Steuerliche Behinderungen des internationalen Kapitalflusses zwischen einer Muttergesellschaft und ihrer Tochtergesellschaft : [38. Congrès International de Droit Financier et Fiscal, Buenos Aires, 1984]
24
Die Aktiengesellschaft : AG : Zeitschrift für deutsches, europäisches und internationales Aktien-, Unternehmens- und Kapitalrecht
23
La double imposition internationale des successions et donations
23
Steuer, Wirtschaft und Recht : SWR
23
Working paper
23
NBER Working Paper
22
Différences dans le traitement fiscal réservé aux investisseurs nationaux et étrangers et répercussions des traités internationaux
21
Les mesures unilatérales d'éviter la double imposition : [35. Congrès International de Droit Financier et Fiscal, Berlin, 1981]
21
Publications of the International Bureau of Fiscal Documentation
21
Tax law review
20
Cmnd.
19
Schriften des Instituts für Ausländisches und Internationales Finanz- und Steuerwesen der Universität Hamburg
19
Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives
19
Cmnd
18
L' imposition des entreprises ayant des établissements stables à l'étranger : 27. Congrès International de Droit Financier et Fiscal, Lausanne, 1973
18
Social security contributions as a fiscal burden on enterprises engaged in international activities
18
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ECONIS (ZBW)
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1
Special issue: The 2008 OECD Model Tax Convention : an analysis of the changes
Russo, Raffaele
(
contributor
)
-
2008
Persistent link: https://www.econbiz.de/10003746931
Saved in:
2
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states: special issue
Gouthi`ere, Bruno
(
contributor
)
-
2005
Persistent link: https://www.econbiz.de/10003102542
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3
Limitations to the cross-border taxation of artistes and sportsmen under the look-through approach in article 17(1) of the OECD model convention (part I)
Juárez, Angel J.
- In:
European taxation : official journal of the …
43
(
2003
)
11
,
pp. 409-419
Persistent link: https://www.econbiz.de/10001848132
Saved in:
4
The tax implications of Italian silent partnerships with non-resident partners
Segat, Gerardo
- In:
European taxation : official journal of the …
40
(
2000
)
11
,
pp. 499-512
Persistent link: https://www.econbiz.de/10001529670
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5
Italy-France tax treaty
Galli, Carlo
- In:
European taxation : official journal of the …
39
(
1999
)
2
,
pp. 49-53
Persistent link: https://www.econbiz.de/10001397421
Saved in:
6
Tax aspects of employee share options in Belgium, France, Germany, the Netherlands and the United Kingdom
Korpadi, Jos W. G.
;
Pötgens, Frank P. G.
;
Smit, Pieter M.
- In:
European taxation : official journal of the …
38
(
1998
)
9
,
pp. 278-293
Persistent link: https://www.econbiz.de/10001397428
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7
Interpretation of tax treaties
Reimer, Ekkehart
- In:
European taxation : official journal of the …
39
(
1999
)
12
,
pp. 458-474
Persistent link: https://www.econbiz.de/10001467783
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8
Using Austria's tax treaty network for managing assignments to Eastern Europe and the CIS
Bendlinger, Stefan
- In:
European taxation : official journal of the …
39
(
1999
)
7
,
pp. 238-243
Persistent link: https://www.econbiz.de/10001437473
Saved in:
9
Tax treaty issues and the cross-border taxation of employee share options
Flipsen, Peter H. M.
;
Pötgens, Frank P. G.
- In:
European taxation : official journal of the …
39
(
1999
)
8
,
pp. 321-325
Persistent link: https://www.econbiz.de/10001437831
Saved in:
10
Irish tax treaties
Haccius, Charles
- In:
European taxation : official journal of the …
38
(
1998
)
4
,
pp. 114-129
Persistent link: https://www.econbiz.de/10001247996
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11
CFC legislation introduced
Deák, Dániel
- In:
European taxation : official journal of the …
37
(
1997
)
11
,
pp. 398-404
Persistent link: https://www.econbiz.de/10001230362
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12
An EU tax on the consolidated profits of multinational enterprises
Plasschaert, Sylvain
- In:
European taxation : official journal of the …
37
(
1997
)
1
,
pp. 2-13
Persistent link: https://www.econbiz.de/10001217052
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13
New tax treaty with the United States
MacCarthy, Constance M.
- In:
European taxation : official journal of the …
37
(
1997
)
4
,
pp. 110-117
Persistent link: https://www.econbiz.de/10001217722
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14
Double taxation of estates, inheritances and gifts in the EU and the Anglo-American trust
Lyons, Timothy J.
- In:
European taxation : official journal of the …
37
(
1997
)
3
,
pp. 74-94
Persistent link: https://www.econbiz.de/10001217723
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15
Credit and exemption under tax treaties in cases of differing income characterization
Jones, John F. Avery
(
contributor
)
- In:
European taxation : official journal of the …
36
(
1996
)
4
,
pp. 118-134
Persistent link: https://www.econbiz.de/10001204635
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16
Non-discrimination in EC income tax law : painting in the colours of a chameleon-like principle
Hinnekens, Luc
- In:
European taxation : official journal of the …
36
(
1996
)
9
,
pp. 286-303
Persistent link: https://www.econbiz.de/10001209549
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17
New tax treaty with the United States
Muntendam, Frank
- In:
European taxation : official journal of the …
36
(
1996
)
12
,
pp. 386-407
Persistent link: https://www.econbiz.de/10001217053
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18
Holding structures and exemptions from capital duty : an overview of recent developments concerning non-discrimination provisions in tax treaties ; Netherlands
Valkenburg, Koos W.
- In:
European taxation : official journal of the …
35
(
1995
)
6
,
pp. 170-178
Persistent link: https://www.econbiz.de/10001183098
Saved in:
19
Belgian coordination centres from an Italian perspective
Gangemi, Bruno
- In:
European taxation : official journal of the …
35
(
1995
)
9
,
pp. 274-281
Persistent link: https://www.econbiz.de/10001190064
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20
Controlled foreign company legislation
Møll Pedersen, Bente
- In:
European taxation : official journal of the …
35
(
1995
)
10
,
pp. 315-318
Persistent link: https://www.econbiz.de/10001190066
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21
Is article 26 of the Netherlands-United States tax treaty compatible with EC law?
Doyle, Helen
- In:
European taxation : official journal of the …
35
(
1995
)
1
,
pp. 14-18
Persistent link: https://www.econbiz.de/10001175327
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22
International double taxation relief : Poland
Fiszer, Janusz
- In:
European taxation : official journal of the …
35
(
1995
)
3
,
pp. 78-84
Persistent link: https://www.econbiz.de/10001176267
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23
Departure taxation - treaty override? : Extraterritorial tax law?
Weizman, Leif
- In:
European taxation : official journal of the …
34
(
1994
)
3
,
pp. 73-85
Persistent link: https://www.econbiz.de/10001161620
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24
Taxation of foreign nationals : United States
Rienstra, John G.
- In:
European taxation : official journal of the …
33
(
1993
)
4
,
pp. 120-128
Persistent link: https://www.econbiz.de/10001141051
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25
Triangular cases : the 1992 OECD Model Treaty
Raad, Cornelis van
- In:
European taxation : official journal of the …
33
(
1993
)
9
,
pp. 298-301
Persistent link: https://www.econbiz.de/10001146527
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26
Taxation of cross-border dividends : Netherlands-Italy
Maisto, Guglielmo
- In:
European taxation : official journal of the …
33
(
1993
)
9
,
pp. 286-297
Persistent link: https://www.econbiz.de/10001146529
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27
The precursors and successors of the new OECD Model Tax Convention on Income and Capital : the 1992 OECD Model Treaty
Messere, Kenneth C.
- In:
European taxation : official journal of the …
33
(
1993
)
8
,
pp. 246-251
Persistent link: https://www.econbiz.de/10001149322
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28
The new tax convention : Netherlands- United States
Brunschot, F. W. G. M. van
- In:
European taxation : official journal of the …
33
(
1993
)
6
,
pp. 191-209
Persistent link: https://www.econbiz.de/10001149325
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29
Agents as permanent establishments under the OECD Model Tax Convention
Jones, John F. Avery
- In:
European taxation : official journal of the …
33
(
1993
)
5
,
pp. 154-181
Persistent link: https://www.econbiz.de/10001149348
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30
Tax treaties and constructive dividend distributions : Ruling No. 4J-2-91
Waardenburg, Dirk A. van
- In:
European taxation : official journal of the …
32
(
1992
)
10
,
pp. 330-346
Persistent link: https://www.econbiz.de/10001134288
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31
International: the non-discrimination article in tax treaties
Jones, John F. Avery
(
contributor
)
- In:
European taxation : official journal of the …
31
(
1991
)
10
,
pp. 310-347
Persistent link: https://www.econbiz.de/10001114556
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32
Germany: double taxation conventions after reunification
Prokisch, Rainer
- In:
European taxation : official journal of the …
31
(
1991
)
9
,
pp. 263-271
Persistent link: https://www.econbiz.de/10001115054
Saved in:
33
Cross border dividends : the treatment of dividends distributed to non-resident shareholders
Marino, Giuseppe
- In:
European taxation : official journal of the …
30
(
1990
)
2
,
pp. 42-48
Persistent link: https://www.econbiz.de/10001095159
Saved in:
34
The treatment of trusts under the OECD Model Convention
Jones, John F. Avery
(
contributor
)
- In:
European taxation : official journal of the …
29
(
1989
)
12
,
pp. 379-405
Persistent link: https://www.econbiz.de/10001080652
Saved in:
35
The new German-US double taxation treaty
Jacob, Friedhelm
- In:
European taxation : official journal of the …
29
(
1989
)
10
,
pp. 326-333
Persistent link: https://www.econbiz.de/10001080677
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36
Economic integration and European taxation of corporate income at source : some lessons from the US experience
McLure, Charles E.
- In:
European taxation : official journal of the …
29
(
1989
)
8
,
pp. 243-250
Persistent link: https://www.econbiz.de/10001080688
Saved in:
37
The new protocol to the Belgian-US tax treaty
Dierckx, Frank
- In:
European taxation : official journal of the …
29
(
1989
)
6
,
pp. 186-192
Persistent link: https://www.econbiz.de/10001080703
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38
An East-West model tax treaty : is it desirable?
Kuiper, Willem G.
- In:
European taxation : official journal of the …
29
(
1989
)
6
,
pp. 179-185
Persistent link: https://www.econbiz.de/10001080722
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39
Double taxation treaty Italy-USSR with particular reference to joint ventures
Maisto, Guglielmo
- In:
European taxation : official journal of the …
29
(
1989
)
4
,
pp. 113-119
Persistent link: https://www.econbiz.de/10001080730
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40
Treaty shopping - treaty override
Becker, Helmut
- In:
European taxation : official journal of the …
28
(
1988
)
12
,
pp. 383-385
Persistent link: https://www.econbiz.de/10001080762
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41
Dual residence
Raad, Cornelis van
- In:
European taxation : official journal of the …
28
(
1988
)
8
,
pp. 241-246
Persistent link: https://www.econbiz.de/10001080839
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42
Tax treaty policy
Waardenburg, Dirk A. van
- In:
European taxation : official journal of the …
28
(
1988
)
4
,
pp. 108-117
Persistent link: https://www.econbiz.de/10001080842
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43
Belgium: US tax implications of operating in Europe through a Belgian headquarter office
Dierckx, Frank
- In:
European taxation : official journal of the …
27
(
1987
)
6
,
pp. 178-190
Persistent link: https://www.econbiz.de/10001033060
Saved in:
44
Netherlands: the fiscal unity : international aspects and recent developments
Betten, Rijkele
- In:
European taxation : official journal of the …
27
(
1987
)
3
,
pp. 78-86
Persistent link: https://www.econbiz.de/10001033063
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45
France: French permanent establishments of foreign corporations receive better tax treatment : French tax authorities show true European spirit
Waardenburg, Dirk A. van
- In:
European taxation : official journal of the …
27
(
1987
)
2
,
pp. 43-50
Persistent link: https://www.econbiz.de/10001033064
Saved in:
46
Federal Republic of Germany-China, the treaty for the avoidance of double taxation between the People's Republic of China and the Federal Republic of Germany
Jehle, Eugen
- In:
European taxation : official journal of the …
25
(
1985
)
10
,
pp. 295-308
Persistent link: https://www.econbiz.de/10001033078
Saved in:
47
Mitigation of the economic double taxation of corporate profits and net worth : the past, present and future ; Austria
Heidinger, G.
;
Kuiper, W. G.
- In:
European taxation : official journal of the …
25
(
1985
)
8
,
pp. 215-222
Persistent link: https://www.econbiz.de/10002765803
Saved in:
48
Turntable between East and West : Cyprus
Kuiper, W. G.
- In:
European taxation : official journal of the …
24
(
1984
)
6
,
pp. 175-184
Persistent link: https://www.econbiz.de/10002343179
Saved in:
49
Unilateral relief measures for avoidance of international double taxation of income
Rytöhonka, Risto
- In:
European taxation : official journal of the …
22
(
1982
)
4
,
pp. 107-113
Persistent link: https://www.econbiz.de/10002733563
Saved in:
50
France : the system of "territoriality" ; the present situation, possible uses, anti-avoidance measures
Lazarski, Henry
- In:
European taxation : official journal of the …
22
(
1982
)
6
,
pp. 175-182
Persistent link: https://www.econbiz.de/10002361232
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