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Doppelbesteuerung
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World tax journal : WTJ
Hefte zur internationalen Besteuerung
51
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
49
European taxation : official journal of the Confédération Fiscale Européenne
46
Intertax : international tax review
45
Europäische Hochschulschriften / 5
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34
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28
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22
Steuer, Wirtschaft und Recht : SWR
22
Cahiers de droit fiscal international
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
Der Betrieb
18
Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
14
SpringerLink / Bücher
14
Tax law review
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WU international taxation research paper series : research papers
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CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
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FinanzArchiv : public finance analysis
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IFSt-Schrift
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Journal of public economics
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Treaty series
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Issues in international taxation
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Schriftenreihe zum internationalen Steuerrecht
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Tax Treaties and EC law
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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)]
9
Europäische Hochschulschriften / 2
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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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ECONIS (ZBW)
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1
Default interest in the event of late payment of taxes
De Troyer, Ilse
- In:
World tax journal : WTJ
15
(
2023
)
1
,
pp. 45-61
Persistent link: https://www.econbiz.de/10014425441
Saved in:
2
A new scenario in international tax law : two proposals to rethink the OECD model in response to the generalization of distance work by employees
Rovira Ferrer, Irene
- In:
World tax journal : WTJ
15
(
2023
)
3
,
pp. 509-542
Persistent link: https://www.econbiz.de/10014425593
Saved in:
3
Principal purpose test and customary international law : a note of caution
Galán, Alexis
;
García Antón, Ricardo
- In:
World tax journal : WTJ
14
(
2022
)
4
,
pp. 617-652
Persistent link: https://www.econbiz.de/10013461959
Saved in:
4
Preventing tax base erosion and profit shifting occasioned by offshore indirect transfer of assets : perspectives from Africa
Oguttu, Annet Wanyana
- In:
World tax journal : WTJ
14
(
2022
)
4
,
pp. 689-723
Persistent link: https://www.econbiz.de/10013461976
Saved in:
5
Is there an international minimum standard on tax treaty shopping after BEPS action 6? : some recent divergent trends
Martín Jiménez, Adolfo J.
- In:
World tax journal : WTJ
14
(
2022
)
3
,
pp. 451-488
Persistent link: https://www.econbiz.de/10013390665
Saved in:
6
Tax treaty obstacles in implementing the Pillar Two global minimum tax rules and a possible solution for eliminating the various challenges
Chand, Vikram
;
Turina, Alessandro
;
Romanovska, Kinga
- In:
World tax journal : WTJ
14
(
2022
)
1
,
pp. 3-50
Persistent link: https://www.econbiz.de/10013345904
Saved in:
7
EU beneficial ownership further developed : a view from a different angle
Weber, Dennis
- In:
World tax journal : WTJ
14
(
2022
)
1
,
pp. 51-74
Persistent link: https://www.econbiz.de/10013345918
Saved in:
8
Most favoured nation clauses in tax treaties : comparative analysis and main issues
Jalan, Nupur
;
Manzi, Gaetano
;
Greve Arcil, Gert
- In:
World tax journal : WTJ
14
(
2022
)
1
,
pp. 139-184
Persistent link: https://www.econbiz.de/10013345944
Saved in:
9
The principal purpose test's burden of proof : should the OECD commentary on Article 29(9) specify which party bears the onus?
Landsiedel, Spencer
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 83-115
Persistent link: https://www.econbiz.de/10013166487
Saved in:
10
US tax policy and attribution of profits to permanent establishments
Stack, Bob
- In:
World tax journal : WTJ
13
(
2021
)
3
,
pp. 385-404
Persistent link: https://www.econbiz.de/10013166505
Saved in:
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
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:
13
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:
14
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:
15
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
Saved in:
16
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:
17
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:
18
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
Saved in:
19
Rethinking the arm's length principle and its impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10 : nothing changed but the change?
Screpante, Mirna
- In:
World tax journal : WTJ
11
(
2019
)
3
,
pp. 425-479
Persistent link: https://www.econbiz.de/10012310223
Saved in:
20
The principal purpose test (PPT) in BEPS action 6 and the MLI : exploring challenges arising from its legal implementation and practical application
Kuzniacki, Blazej
- In:
World tax journal : WTJ
10
(
2018
)
2
,
pp. 233-294
Persistent link: https://www.econbiz.de/10012102010
Saved in:
21
Confronting conflicts of qualification in tax treaty law : the principle of common interpretation and the new approach revisited
Pleil, Christoph
;
Schwibinger, Stefan
- In:
World tax journal : WTJ
10
(
2018
)
3
,
pp. 427-470
Persistent link: https://www.econbiz.de/10012102330
Saved in:
22
References in the OECD commentaries in tax treaties : a steady march from "soft" law to "hard" law?
West, Craig
- In:
World tax journal : WTJ
9
(
2017
)
1
,
pp. 117-159
Persistent link: https://www.econbiz.de/10011805699
Saved in:
23
Abuse and aggressive tax planning : between OECD and EU initiatives - the dividing line between intended and unintended double non-taxation
Martínez Laguna, Félix Daniel
- In:
World tax journal : WTJ
9
(
2017
)
2
,
pp. 189-246
Persistent link: https://www.econbiz.de/10011805718
Saved in:
24
Multinational firm theory and international tax law : seeking coherence
Tavares, Romero J. S.
- In:
World tax journal : WTJ
8
(
2016
)
2
,
pp. 243-276
Persistent link: https://www.econbiz.de/10011722875
Saved in:
25
The multilateral tax instrument and its relationship with tax treaties
Bravo, Nathalie
- In:
World tax journal : WTJ
8
(
2016
)
3
,
pp. 279-304
Persistent link: https://www.econbiz.de/10011722876
Saved in:
26
The taxation of technical services under the United Nations model double taxation convention : a rushed - yet Appropriate - proposal for (developing) countries?
Báez Moreno, Andrés
- In:
World tax journal : WTJ
7
(
2015
)
3
,
pp. 267-328
Persistent link: https://www.econbiz.de/10011411822
Saved in:
27
Tax treaty override and the need for coordiantion between legal systems : safeguarding the effectiveness of international law
De Pietro, Carla
- In:
World tax journal : WTJ
7
(
2015
)
1
,
pp. 73-97
Persistent link: https://www.econbiz.de/10011313606
Saved in:
28
The impact of the international tax system of the home country on the location decision of a foreign permanent establishment : the case of Germany
Laschewski, Katrin
;
Laschewski, Christian
- In:
World tax journal : WTJ
7
(
2015
)
2
,
pp. 171-200
Persistent link: https://www.econbiz.de/10011327182
Saved in:
29
Tax treaty treatment of dividend related payments under share loan agreements
Dyppel Weber, Katja
- In:
World tax journal : WTJ
6
(
2014
)
2
,
pp. 111-133
Persistent link: https://www.econbiz.de/10010439696
Saved in:
30
An economic perspective on double tax treaties with(in) developing countries
Braun, Julia
;
Zagler, Martin
- In:
World tax journal : WTJ
6
(
2014
)
3
,
pp. 242-281
Persistent link: https://www.econbiz.de/10011306443
Saved in:
31
The origins of article 5 (5) and 5 (6) of the OECD model
Jones, John F. Avery
;
Lüdicke, Jürgen
- In:
World tax journal : WTJ
6
(
2014
)
3
,
pp. 203-242
Persistent link: https://www.econbiz.de/10011306446
Saved in:
32
Stamp, Seligman and the drafting of the 1923 Experts' Report on Double Taxation
Jogarajan, Sunita
- In:
World tax journal : WTJ
5
(
2013
)
3
,
pp. 368-392
Persistent link: https://www.econbiz.de/10010439915
Saved in:
33
International taxation of directors' fees : article 16 of the OECD Model or how to reconcile disagreement among neighbours
De Jaegher, Charlotte
- In:
World tax journal : WTJ
5
(
2013
)
2
,
pp. 215-268
Persistent link: https://www.econbiz.de/10009774306
Saved in:
34
Articles 24(4) and 24(5) of the OECD Model applied to domestic thin capitalization rules
Bammens, Niels
- In:
World tax journal : WTJ
5
(
2013
)
2
,
pp. 148-171
Persistent link: https://www.econbiz.de/10009774311
Saved in:
35
Using EU law to interpret undefined tax treaty terms : article 31(3)(c) of the Vienna Convention on the Law of Treaties and Article 3(2) of the OECD Model Convention
Avella, Francesco
- In:
World tax journal : WTJ
4
(
2012
)
2
,
pp. 95-124
Persistent link: https://www.econbiz.de/10009630361
Saved in:
36
The missing keystone of income tax treaties
Wheeler, Joanna
- In:
World tax journal : WTJ
3
(
2011
)
2
,
pp. 247-367
Persistent link: https://www.econbiz.de/10009304279
Saved in:
37
Taxation and non-discrimination : a reconisderation
Vanistendael, Frans
(
contributor
)
-
2010
Persistent link: https://www.econbiz.de/10003979793
Saved in:
38
Non -discrimination and the taxation of cross-border dividends
Gammie, Malcolm
- In:
World tax journal : WTJ
2
(
2010
)
2
,
pp. 162-174
Persistent link: https://www.econbiz.de/10003979873
Saved in:
39
Taxation and non-discrimination : a reconsidering of withholding taxes in the OECD
Vanistendael, Frans
- In:
World tax journal : WTJ
2
(
2010
)
2
,
pp. 175-191
Persistent link: https://www.econbiz.de/10003979885
Saved in:
40
Tax treatment of team performances under Art. 17 of the OECD model convention
Tetłak, Karolina
- In:
World tax journal : WTJ
2
(
2010
)
3
,
pp. 262-290
Persistent link: https://www.econbiz.de/10009304414
Saved in:
41
Beneficial ownership : current trends
Jiménez, Adolfo Martín
- In:
World tax journal : WTJ
2
(
2010
)
1
,
pp. 35-63
Persistent link: https://www.econbiz.de/10003968505
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