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Doppelbesteuerung
78
Double taxation
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Deutschland
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USA
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United States
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Welt
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World
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Vogel, Klaus
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Hinnekens, Luc
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Mayr, Siegfried
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Becker, Helmut
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Böhme, Rolf
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Intertax : international tax review
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
Der Betrieb
77
European taxation : official journal of the Confédération Fiscale Européenne
74
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
The tax burden on international assignments
Endres, Dieter
;
Spengel, Christoph
;
Elschner, Christina
; …
- In:
Intertax : international tax review
33
(
2005
)
11
,
pp. 490-502
Persistent link: https://www.econbiz.de/10003199080
Saved in:
2
Is there a need to re-evaluate tax sparing?
Owens, Jeffrey
;
Fensby, Torten
- In:
Intertax : international tax review
26
(
1998
)
10
,
pp. 274-279
Persistent link: https://www.econbiz.de/10001397571
Saved in:
3
Thin capitalization in the Portuguese tax system
Teixeira, Gloria
- In:
Intertax : international tax review
25
(
1997
)
2
,
pp. 61
Persistent link: https://www.econbiz.de/10001295429
Saved in:
4
The German view of the prevention and settlement of international disputes on tax law
Runge, Berndt R.
- In:
Intertax : international tax review
25
(
1997
)
1
,
pp. 3-6
Persistent link: https://www.econbiz.de/10001217721
Saved in:
5
The taxation of R&D cost sharing : an economic approach
Schnorberger, Stephan
- In:
Intertax : international tax review
25
(
1997
)
12
,
pp. 415-428
Persistent link: https://www.econbiz.de/10001237440
Saved in:
6
A review of the new US-Ireland treaty
Walsh, Mary
- In:
Intertax : international tax review
25
(
1997
)
11
,
pp. 379-392
Persistent link: https://www.econbiz.de/10001237441
Saved in:
7
Judicial overrides of double tax conventions : the case of a permanent establishment
Roxan, Ian
- In:
Intertax : international tax review
25
(
1997
)
11
,
pp. 367-378
Persistent link: https://www.econbiz.de/10001237442
Saved in:
8
Thin capitalisation in the Portuguese tax system
Teixeira, Gloria
- In:
Intertax : international tax review
24
(
1996
)
12
,
pp. 472-479
Persistent link: https://www.econbiz.de/10001295430
Saved in:
9
The new double taxation treaties between Austria and France
Jann, Martin
- In:
Intertax : international tax review
24
(
1996
)
2
,
pp. 56-58
Persistent link: https://www.econbiz.de/10001203757
Saved in:
10
Spanish thin capitalisation in light of the non-discrimination principle : its compatibility with double tax treaties and EC law
Calderón Carrero, José Manuel
- In:
Intertax : international tax review
24
(
1996
)
8
,
pp. 282-309
Persistent link: https://www.econbiz.de/10001209552
Saved in:
11
Spain: new holding company regime for outbound investments
Casero, Ramón
- In:
Intertax : international tax review
24
(
1996
)
12
,
pp. 460-471
Persistent link: https://www.econbiz.de/10001215242
Saved in:
12
OECD draft transfer pricing guidelines : special issue
In:
Intertax : international tax review
(
1995
),
pp. 273-365
Persistent link: https://www.econbiz.de/10001188784
Saved in:
13
Coping with permanent establishments in Hungary : legal and tax considerations
Deák, Dániel
- In:
Intertax : international tax review
(
1995
),
pp. 488-504
Persistent link: https://www.econbiz.de/10001193009
Saved in:
14
Financial derivates in international tax law : a treatment of certain key considerations
Jacobs, Otto H.
- In:
Intertax : international tax review
(
1995
),
pp. 405-420
Persistent link: https://www.econbiz.de/10001193014
Saved in:
15
EC law strikes at the UK corporation tax : the death knell of UK imputation?
Gammie, Malcolm
- In:
Intertax : international tax review
(
1995
),
pp. 389-405
Persistent link: https://www.econbiz.de/10001193024
Saved in:
16
The clause anti-abuse in the Italian double tax treaties and their compatibility with the EC law
Gallo, Franco
- In:
Intertax : international tax review
(
1995
),
pp. 649-656
Persistent link: https://www.econbiz.de/10001194249
Saved in:
17
Greece: rules and practice on transfer pricing
Mavraganis, George
- In:
Intertax : international tax review
(
1995
),
pp. 589-597
Persistent link: https://www.econbiz.de/10001194250
Saved in:
18
The impact of the unilateral tax credit in the US, UK and other tax systems
Teixeira, Gloria
- In:
Intertax : international tax review
(
1995
),
pp. 573-581
Persistent link: https://www.econbiz.de/10001194251
Saved in:
19
Foreign income dividends : the UK response to surplus advance corporation tax
Gammie, Malcolm
- In:
Intertax : international tax review
(
1994
),
pp. 250-258
Persistent link: https://www.econbiz.de/10001167318
Saved in:
20
Triangular cases and residence as a basis for alleviating international double taxation : rethinking the subjective scope of double tax treaties
García Prats, Francisco A.
- In:
Intertax : international tax review
(
1994
),
pp. 473-491
Persistent link: https://www.econbiz.de/10001175336
Saved in:
21
A commentary to the United States-Netherlands Tax Convention
Bennett, Mary C.
(
contributor
)
- In:
Intertax : international tax review
(
1993
),
pp. 164-265
Persistent link: https://www.econbiz.de/10001161548
Saved in:
22
A review of the 1992 OECD Model Convention and commentary : special issue
In:
Intertax : international tax review
(
1992
),
pp. 652-694
Persistent link: https://www.econbiz.de/10001134274
Saved in:
23
US-Spain Tax Treaty
Colomer, Claudio
- In:
Intertax : international tax review
(
1992
),
pp. 235-248
Persistent link: https://www.econbiz.de/10001125053
Saved in:
24
Poland: taxation of foreign investment and income tax treaties
Fiszer, Janusz
- In:
Intertax : international tax review
(
1991
),
pp. 221-229
Persistent link: https://www.econbiz.de/10001109088
Saved in:
25
The German approach to double taxation treaty negotiations
Ritter, Wolfgang
- In:
Intertax : international tax review
(
1991
),
pp. 204-210
Persistent link: https://www.econbiz.de/10001109090
Saved in:
26
International tax planning and treaty shopping : an Austrian view
Loukota, Helmut
- In:
Intertax : international tax review
(
1990
),
pp. 347-358
Persistent link: https://www.econbiz.de/10001095397
Saved in:
27
How to resolve international tax disputes? : new approaches to an old problem
Lindencrona, Gustaf
- In:
Intertax : international tax review
(
1990
),
pp. 266-275
Persistent link: https://www.econbiz.de/10001095399
Saved in:
28
The direct investment tax initiatives of the European Community : special issue
In:
Intertax : international tax review
(
1990
),
pp. 408-519
Persistent link: https://www.econbiz.de/10001103458
Saved in:
29
Access to tax treaties : special "treaty-shopping" issue
Oliver, J. D. B.
(
contributor
)
- In:
Intertax : international tax review
(
1989
),
pp. 330-377
Persistent link: https://www.econbiz.de/10001107775
Saved in:
30
Treaty routing vs. treaty shopping : planning for multicountry investment flows under modern limitation on benefits articles
Terr, Leonard B.
- In:
Intertax : international tax review
(
1989
),
pp. 521-530
Persistent link: https://www.econbiz.de/10001107778
Saved in:
31
The new double tax treaty between the Federal Republic of Germany and the United States of America
Haarmann, Wilhelm
- In:
Intertax : international tax review
(
1989
),
pp. 269-284
Persistent link: https://www.econbiz.de/10001107782
Saved in:
32
The Netherlands: unilateral relief from double taxation revised
Bierlaagh, H. M.
- In:
Intertax : international tax review
(
1989
),
pp. 245-251
Persistent link: https://www.econbiz.de/10001107783
Saved in:
33
US foreign tax credit
Czajkowski, Joseph J.
- In:
Intertax : international tax review
(
1989
),
pp. 224-235
Persistent link: https://www.econbiz.de/10001084718
Saved in:
34
Towards a revised OECD-model tax treaty?
Hund, Dick
- In:
Intertax : international tax review
(
1989
),
pp. 212-224
Persistent link: https://www.econbiz.de/10001084719
Saved in:
35
New German thin capitalization rules?
Borstell, Thomas
- In:
Intertax : international tax review
(
1989
),
pp. 185-191
Persistent link: https://www.econbiz.de/10001084720
Saved in:
36
Double-taxation conventions and the conflict between international agreements and subsequent domestic laws
Becker, Helmut
- In:
Intertax : international tax review
(
1988
),
pp. 257-263
Persistent link: https://www.econbiz.de/10001065641
Saved in:
37
The general definition of residence under United States income tax treaties
Shannon, Harry A.
- In:
Intertax : international tax review
(
1988
),
pp. 204-215
Persistent link: https://www.econbiz.de/10001065642
Saved in:
38
How to minimize foreign tax liabilities with the major US trading partners after the Tax Reform Act of 1986 : the German viewpoint
Blair, Diane D.
- In:
Intertax : international tax review
(
1988
),
pp. 131-138
Persistent link: https://www.econbiz.de/10001065644
Saved in:
39
The case against "fixed base"
Huston, John H.
- In:
Intertax : international tax review
(
1988
),
pp. 282-290
Persistent link: https://www.econbiz.de/10001065648
Saved in:
40
Worldwide v[ersu]s source taxation of income : a review and re-evaluation of arguments
Vogel, Klaus
- In:
Intertax : international tax review
(
1988
)
Persistent link: https://www.econbiz.de/10001066882
Saved in:
41
The salary split and the 183-day exception in the OECD model and Belgian tax treaties
Hinnekens, Luc
- In:
Intertax : international tax review
(
1988
)
8/9
,
pp. 229-241
Persistent link: https://www.econbiz.de/10001066883
Saved in:
42
Worldwide v[ersu]s source taxation of income : a review and re-evaluation of arguments
Vogel, Klaus
- In:
Intertax : international tax review
(
1988
)
8/9
,
pp. 216-229
Persistent link: https://www.econbiz.de/10001271537
Saved in:
43
Worldwide v[ersu]s source taxation of income : a review and re-evaluation of arguments
Vogel, Klaus
- In:
Intertax : international tax review
(
1988
)
10
,
pp. 310-320
Persistent link: https://www.econbiz.de/10001271538
Saved in:
44
Worldwide v[ersu]s source taxation of income : a review and re-evaluation of arguments
Vogel, Klaus
- In:
Intertax : international tax review
(
1988
)
11
,
pp. 393-402
Persistent link: https://www.econbiz.de/10001271539
Saved in:
45
The salary split and the 183-day exception in the OECD model and Belgian tax treaties
Hinnekens, Luc
- In:
Intertax : international tax review
(
1988
)
10
,
pp. 321-334
Persistent link: https://www.econbiz.de/10001271541
Saved in:
46
Double Taxation Agreements : caught in the conflict between national law and international law
Langbein, Volker
- In:
Intertax : international tax review
(
1985
)
6/7
,
pp. 145-157
Persistent link: https://www.econbiz.de/10002348328
Saved in:
47
Canada : new legislation respecting treaty interpretation ; countering the supreme court decision in melford developments inc.
Boidman, Nathan
- In:
Intertax : international tax review
(
1983
)
10
,
pp. 383-389
Persistent link: https://www.econbiz.de/10001834869
Saved in:
48
Canada : supreme court interprets Canada-Germany tax treaty ; (melford developments Inc. v.Her Majesty the Queen)
Boidman, Nathan
- In:
Intertax : international tax review
(
1983
)
1
,
pp. 17-21
Persistent link: https://www.econbiz.de/10001834877
Saved in:
49
U. S. Taxation of international business transactions : cumulative summary of developments during 1982
Streng, William P.
- In:
Intertax : international tax review
(
1983
)
3
,
pp. 93-107
Persistent link: https://www.econbiz.de/10002881290
Saved in:
50
Current issues in US-German financial and economic relations
Böhme, Rolf
- In:
Intertax : international tax review
(
1982
)
4
,
pp. 129-135
Persistent link: https://www.econbiz.de/10001826287
Saved in:
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