Unitary Taxation
2 articles available
January 7, 2025
Art 23 of the OECD and UN Model treaties are seldom exactly followed in state treaty practice. More often, the basic principles of relief by credit or exemption in arts 23A and B are tailored to meet…
March 20, 2023
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Stefan Greil, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber &…