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Doppelbesteuerungsabkommen und Gemeinschaftsrecht

Lang, Michael - In: Steuerrecht und europäische Integration : Festschrift …, (pp. 429-443). 1999

Persistent link: https://www.econbiz.de/10001452969

The application of the OECD model tax convention to partnerships : a critical analysis of the report prepared by the OECD Committee on Fiscal Affairs

Lang, Michael - 2000

Persistent link: https://www.econbiz.de/10001491289

The binding effect of the EC fundamental freedoms on tax treaties

Lang, Michael - In: Tax Treaties and EC law, (pp. 15-31). 1997

Persistent link: https://www.econbiz.de/10001322827

Double non-taxation : subject I ; [58th congress of the International Fiscal Association, Vienna 2004]

Lang, Michael (ed.) - 2004

Persistent link: https://www.econbiz.de/10002131301

Europe-China tax treaties : [... were presented at the International Conference on Europe-China Tax Treaties Research in Beijing (19 - 20 Mar. 2009)]

Lang, Michael (ed.) - 2010

Persistent link: https://www.econbiz.de/10003963743

Introduction to the law of double taxation conventions

Lang, Michael - 2013 - 2. [aktualisierte] ed.

Persistent link: https://www.econbiz.de/10009774621

The role of tax treaties in facilitating development and protecting the tax base

Lang, Michael; Owens, Jeffrey - 2014

Persistent link: https://www.econbiz.de/10010421400

BEPS Action 6 : introducing an antiabuse rule in tax treaties

Lang, Michael - 2014

The OECD's public discussion draft ‘BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances' proposed a series of rules for the OECD model. The draft for Article X, ‘‘Entitlement to Benefits,'' the first five paragraphs of which are described therein as...

Persistent link: https://www.econbiz.de/10010422301

The impact of the OECD and UN model conventions on bilateral tax treaties

Lang, Michael (ed.) - 2012 - 1. publ.

Persistent link: https://www.econbiz.de/10009541486

Nachgelagerte Besteuerung bei grenzüberschreitenden Sachverhalten

Lang, Michael - In: Steuern im Sozialstaat : 30. Jahrestagung der Deutschen …, (pp. 313-328). 2006

Persistent link: https://www.econbiz.de/10003369490