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~source:"econis"
~type:"article"
~subject:"Income shifting"
~isPartOf:"World tax journal : WTJ"
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World tax journal : WTJ
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The historical origins and current prospects of the multilateral tax convention
Avi-Yonah, Reuven S.
;
Lempert, Eran
- In:
World tax journal : WTJ
15
(
2023
)
3
,
pp. 379-411
Persistent link: https://www.econbiz.de/10014425590
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2
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:
3
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:
4
Legitimacy in international tax law-making : can the OECD remain the guardian of open tax norms?
Brosens, Linda
;
Bossuyt, Jasper
- In:
World tax journal : WTJ
12
(
2020
)
2
,
pp. 313-376
Persistent link: https://www.econbiz.de/10012617893
Saved in:
5
Taxpayer's right of defence in the international context : the case of exchange of tax information and a proposal for the "English" Wednesbury doctrine as the new OECD (BEPS) stand...
Cannas, Francesco
- In:
World tax journal : WTJ
12
(
2020
)
2
,
pp. 377-408
Persistent link: https://www.econbiz.de/10012617894
Saved in:
6
Five core problems in the attribution of profits to permanent establishments
Collier, Richard S.
;
Vella, John
- In:
World tax journal : WTJ
11
(
2019
)
2
,
pp. 159-188
Persistent link: https://www.econbiz.de/10012310207
Saved in:
7
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
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