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World tax journal : WTJ
OECD/G20 Base Erosion and Profit Shifting Project
192
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Steuer, Wirtschaft und Recht : SWR
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Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
14
Globalization and its tax discontents : tax policy and international investments ; essays in honour of Alex Easson ; [This book draws from essays given at a symposium held in ... on 29 February 2008]
13
Schriftenreihe zum internationalen Steuerrecht
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1
Fairness in international tax recovery assistance : the European court of justice as a driving force for the respect of fundamental tax debtor rights
Vandenberghe, Luk
- In:
World tax journal : WTJ
15
(
2023
)
1
,
pp. 7-22
Persistent link: https://www.econbiz.de/10014425430
Saved in:
2
Towards a taxpayers' rights-compliant cross-border recovery of tax sanctions
Attard, Robert
;
Weffe H., Carlos E.
- In:
World tax journal : WTJ
15
(
2023
)
1
,
pp. 63-83
Persistent link: https://www.econbiz.de/10014425434
Saved in:
3
Recovery of disputed tax claims
Fritz, Carika
;
Kargitta, Sascha
;
Seer, Roman
- In:
World tax journal : WTJ
15
(
2023
)
1
,
pp. 23-44
Persistent link: https://www.econbiz.de/10014425439
Saved in:
4
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:
5
Maximizing value through arbitral power within the international tax dispute system : a derivative and qualquant analysis
Castagna, Stefano
- In:
World tax journal : WTJ
15
(
2023
)
2
,
pp. 235-253
Persistent link: https://www.econbiz.de/10014425443
Saved in:
6
Preface: issue dedicated to the legal protection of taxpayers in the recovery of taxes
Vandenberghe, Luk
- In:
World tax journal : WTJ
15
(
2023
)
1
,
pp. 3-5
Persistent link: https://www.econbiz.de/10014425444
Saved in:
7
The evolution of thinking on tax and the digitalization of business 1996-2018
Collier, Richard S.
- In:
World tax journal : WTJ
15
(
2023
)
2
,
pp. 145-204
Persistent link: https://www.econbiz.de/10014425446
Saved in:
8
Conceptual legal challenges in tax automation via blockchain technology
Dimitropoulou, Christina
;
Lazarov, Ivan
;
Lawson, Yasmin
- In:
World tax journal : WTJ
15
(
2023
)
3
,
pp. 463-508
Persistent link: https://www.econbiz.de/10014425586
Saved in:
9
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
Saved in:
10
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:
11
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
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12
In memoriam issue-preface : Frans Vanistendae's legacy for the future of European and International Tax Law
Pistone, Pasquale
- In:
World tax journal : WTJ
14
(
2022
)
3
,
pp. 367-375
Persistent link: https://www.econbiz.de/10013390530
Saved in:
13
The brave (and uncertain) new world of international taxation under the 2020s Compromise
Elliffe, Craig
- In:
World tax journal : WTJ
14
(
2022
)
2
,
pp. 237-260
Persistent link: https://www.econbiz.de/10013347190
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14
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
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15
Is there finally an international tax system?
Schön, Wolfgang
- In:
World tax journal : WTJ
13
(
2021
)
3
,
pp. 357-384
Persistent link: https://www.econbiz.de/10013166504
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16
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
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17
Comparing proposals to tax some profit in the market country
Collier, Richard S.
;
Devereux, Michael P.
;
Vella, John
- In:
World tax journal : WTJ
13
(
2021
)
3
,
pp. 405-439
Persistent link: https://www.econbiz.de/10013166763
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18
On the European Commission's understanding of the arm's length principle in international taxation versus state aid matters : treaty violations and high stakes in play
Castagna, Stefano
- In:
World tax journal : WTJ
13
(
2021
)
3
,
pp. 481-497
Persistent link: https://www.econbiz.de/10013166774
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19
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:
20
Institutional and structural legitimacy deficits in the international tax regime
Ozai, Ivan
- In:
World tax journal : WTJ
12
(
2020
)
1
,
pp. 53-78
Persistent link: https://www.econbiz.de/10012617880
Saved in:
21
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:
22
GloBE proposal and possible carve-outs : is there a future for preferential tax regimes?
Cipollini, Claudio
- In:
World tax journal : WTJ
12
(
2020
)
2
,
pp. 217-258
Persistent link: https://www.econbiz.de/10012617888
Saved in:
23
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:
24
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
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25
GloBE and EU law : assessing the compatibility of the OECD's pillar II initiative on a minimum effective tax rate with EU law and implementing it within the internal market
Nogueira, João Félix Pinto
- In:
World tax journal : WTJ
12
(
2020
)
3
,
pp. 465-498
Persistent link: https://www.econbiz.de/10012617937
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26
Prospects for taxation of the digital economy between "tax law and new economy" and "tax law of the new economy"
Cugusi, Isabella
- In:
World tax journal : WTJ
12
(
2020
)
4
,
pp. 763-797
Persistent link: https://www.econbiz.de/10012618061
Saved in:
27
A critique from a developing country perspective of the proposals to tax the digital economy
Oguttu, Annet Wanyana
- In:
World tax journal : WTJ
12
(
2020
)
4
,
pp. 799-828
Persistent link: https://www.econbiz.de/10012618063
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28
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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29
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
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30
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:
31
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:
32
Citizenship and tax
Beretta, Giorgio
- In:
World tax journal : WTJ
11
(
2019
)
2
,
pp. 227-260
Persistent link: https://www.econbiz.de/10012310211
Saved in:
33
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:
34
The ombudsman and the process of resolution of international tax disputes : protecting the "invisible party" to the MAP
Perrou, Katerina
- In:
World tax journal : WTJ
10
(
2018
)
1
,
pp. 99-130
Persistent link: https://www.econbiz.de/10012101977
Saved in:
35
The role of the subjective element in tax abuse and aggressive tax planning
Piantavigna, Paolo
- In:
World tax journal : WTJ
10
(
2018
)
2
,
pp. 193-232
Persistent link: https://www.econbiz.de/10012101990
Saved in:
36
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:
37
Back to grass roots : the arm's length standard, comparability and transparency : some perspectives from the emerging world
Turina, Alessandro
- In:
World tax journal : WTJ
10
(
2018
)
2
,
pp. 295-348
Persistent link: https://www.econbiz.de/10012102012
Saved in:
38
What is really wrong with global tax governance and how to properly fix it
Magalhães, Tarcísio Diniz
- In:
World tax journal : WTJ
10
(
2018
)
4
,
pp. 499-536
Persistent link: https://www.econbiz.de/10012102340
Saved in:
39
Reflections on the fight against aggressive tax planning : (when the law is silent)
Piantavigna, Paolo
- In:
World tax journal : WTJ
10
(
2018
)
4
,
pp. 537-561
Persistent link: https://www.econbiz.de/10012102341
Saved in:
40
Fairness and international taxation : star-crossed lovers?
Debelva, Filip
- In:
World tax journal : WTJ
10
(
2018
)
4
,
pp. 563-583
Persistent link: https://www.econbiz.de/10012102342
Saved in:
41
International taxation in the digital economy : challenge accepted?
Olbert, Marcel
;
Spengel, Christoph
- In:
World tax journal : WTJ
9
(
2017
)
1
,
pp. 3-46
Persistent link: https://www.econbiz.de/10011805692
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42
Tax abuse and aggressive tax planning in the BEPS era : how EU law and the OECD are establishing a unifying conceptual framework in international tax law, despite linguistic discre...
Piantavigna, Paolo
- In:
World tax journal : WTJ
9
(
2017
)
1
,
pp. 47-98
Persistent link: https://www.econbiz.de/10011805695
Saved in:
43
International profit allocation, intangibles and sales-based transactional profit split
Schreiber, Ulrich
;
Fell, Lisa Maria
- In:
World tax journal : WTJ
9
(
2017
)
1
,
pp. 99-116
Persistent link: https://www.econbiz.de/10011805697
Saved in:
44
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:
45
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:
46
Profit attribution to dependent agent permanent establishments in a post-BEPS era
Petruzzi, Raffaele
;
Holzinger, Raphael
- In:
World tax journal : WTJ
9
(
2017
)
2
,
pp. 263-300
Persistent link: https://www.econbiz.de/10011805722
Saved in:
47
Why corporate taxation should mean source taxation : a response to the OECD's actions against base erosion and profit shifting
Cavelti, Luzius U.
;
Jaag, Christian
;
Rohner, Tobias F.
- In:
World tax journal : WTJ
9
(
2017
)
3
,
pp. 352-390
Persistent link: https://www.econbiz.de/10011805737
Saved in:
48
The right to be informed : the parallel between criminal law and tax law, with special emphasis on cross-border situations
Weffe H., Carlos E.
- In:
World tax journal : WTJ
9
(
2017
)
3
,
pp. 430-472
Persistent link: https://www.econbiz.de/10011805840
Saved in:
49
Tax competition and tax coordination in aggressive tax planning : a false dichotomy
Piantavigna, Paolo
- In:
World tax journal : WTJ
9
(
2017
)
4
,
pp. 477-519
Persistent link: https://www.econbiz.de/10011862448
Saved in:
50
Controlled foreign corporations as fiscally transparent entities : the application of CFC rules in tax treaties
Canè, Daniele
- In:
World tax journal : WTJ
9
(
2017
)
4
,
pp. 521-563
Persistent link: https://www.econbiz.de/10011862453
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