Search filters

Clear all

GENERAL PREFERENCES

Sort by

Search only titles

Jurisdiction

Germany (11)

Italy (0)

Belgium (0)

United States (0)

Switzerland (0)

India (0)

Finland (0)

Brazil (0)

Spain (0)

Netherlands (0)

Hungary (0)

Rwanda (0)

Turkey (0)

Ireland (0)

Mexico (0)

Luxembourg (0)

United Kingdom (0)

Mauritius (0)

Denmark (0)

Norway (0)

Singapore (0)

Estonia (0)

Poland (0)

Portugal (0)

Malta (0)

Australia (0)

Canada (0)

Argentina (0)

Croatia (0)

Japan (0)

Vietnam (0)

Tags

European Convention on Human Rights (2)

article 5(1) (1)

article 5(4) (1)

article 5(5) (1)

article 5(7) (1)

article 8 (1)

associated enterprises (1)

Confidential information (1)

degree of permanenence (1)

District Court (1)

EctHR (1)

EU (1)

European Court of Human Rights (1)

Finance Court (1)

fixed establishment (1)

Fourth Amendment (1)

France (1)

France-United States Treaty (1)

Freedom of expression (1)

Germany (1)

human and technical resources (1)

India-United States Treaty (1)

internationally mobile individuals (1)

Invoices (1)

Justification (1)

Legitimate Aim (1)

Luxembourg (1)

Luxleaks (1)

OECD Model (1)

OECD Model article 26 (1)

OECD Model Commentary (1)

oursourcing (1)

penalty (1)

place of supply (1)

Privacy (1)

professional reputation (1)

proportionality (1)

Prosecution (1)

Protection of Whistleblowers Directive (1)

Public Interest (1)

PVD article 11 (1)

PVD article 44 (1)

Romania (1)

tax return (1)

tax rulings (1)

Tax Tribunal (1)

UN Model (1)

unreasonable search and siezure (1)

VAT Implementing Regulation article 11 (1)

Whistle blower (1)

Diverted Profits Tax (0)

HMRC (0)

Brazilian Revenue Service (0)

Political Leadership (0)

IFRS (0)

Africa (0)

Investment (0)

Tax Uncertainty (0)

PRC Budget Law Reform (0)

CIIN (0)

FFI (0)

Arm's Length Principle (0)

MNCs (0)

Philippines Court of Tax Appeals (CTA) (0)

Mutual Agreement Procedure (MAP) (0)

Exchange of Information (0)

Africa Tax (0)

Risk management (0)

Foreign Loss Relief (0)

Patent Boxes (0)

Tax Competition (0)

FATCA (0)

GIIN (0)

IDES (0)

China (0)

Transfer Payment System (0)

Colombia (0)

Financial Transactions Tax (FTT) (0)

international civil servant (0)

International Organisations (0)

pension scheme (0)

Pensions (0)

salaries or emoluments (0)

Vienna Convention on the Law of Treaties (0)

World Bank (0)

BEPS action 3 (0)

CFC legislation (0)

international jurisdiction (0)

CFC Rules (0)

Brazil (0)

CARF (0)

Petrobas (0)

Big Data (0)

Tax Information Management (0)

BEPS (0)

harmful tax competitiion (0)

non-dom rules (0)

non-domiciled individuals (0)

non-doms (0)

preferential tax treatment (0)

zero source tax rates (0)

Shanghai Free Trade Zone (0)

Tax Incentives (0)

Tax treaties (0)

Pension Payments (0)

Supplementary Agreement (SA) (0)

Transparency (0)

BEPS action 2 (0)

BEPS action 6 (0)

CMC (0)

Dual-residence (0)

India (0)

place of effective management (0)

POEM (0)

SARS (0)

South Africa (0)

Tie-breaker (0)

LATAM (0)

MNEs (0)

ETR (0)

Nationality (0)

Non-discrimination (0)

Brazilian Tax Code (0)

GAAR (0)

LATAM Countries (0)

LoB Clauses (0)

PPT Standard (0)

Greece (0)

abuse (0)

agency PE (0)

BEPS Action 7 (0)

commissionaire (0)

drafting tax treaties (0)

independent agents (0)

permanent establishment (0)

Services PE (0)

BE-10 (0)

FBAR (0)

OECD (0)

CBR (0)

VAT Expert Group (0)

CCCTB (0)

Multistate Tax Compact (0)

Multinationals (0)

Tax Avoidance (0)

UNCTAD World Investment Report 2015 (0)

Conflicts (0)

Fiscal policy (0)

Legal framework (0)

Peace agreements (0)

Entity characterisation (0)

Limited Liability Company (0)

Supreme Court (0)

tax credit (0)

United Kingdom (0)

United States (0)

US LLC (0)

US-UK Tax Treaty (0)

Common minimum anti-abuse provision (0)

De Minimis Rule (0)

EU Parent-Subsidiary Directive (0)

Implementation (0)

Development working group (0)

Low income countries/BEPS (0)

Options for low income Countries’ Effective and efficient use of tax incentives for investment (0)

European Commission (0)

FDI (0)

G20 (0)

UNCTAD (0)

USA (0)

CRS (0)

IGA (0)

fairness in taxation (0)

Non-discrimination; Bilateral Investment Treaties; BIT's; Free Trade Agreements; FTA's (0)

tax arbitration (0)

Offshore (0)

tax compliance (0)

tax evasion (0)

UK (0)

Carbon Tax (0)

Emissions (0)

Incentives-based anti-pollution strategy (0)

article 5(2) illustrative list (0)

article 7(1) (0)

attribution of profits (0)

fixed place of business (0)

penalties (0)

Tax Departments (0)

anti-avoidance rule (0)

connecting factors (0)

freedom of establishment (0)

group taxation (0)

incorporation theory (0)

liquidation tax (0)

regulatory competition (0)

right to exit (0)

2015 OECD update on Voluntary disclosure Programs (0)

automatic exchange of information (0)

Latin America (0)

undisclosed assets and income (0)

voluntary disclosure programs (0)

APA (0)

transfer pricing (0)

Sec 482 (0)

USCA (0)

economic double taxation (0)

fiscally transparent entities (0)

holdings for business purposes (0)

IC-DISC (0)

Swedish Income Tax Act (0)

Assistance in tax collection (0)

BEPS Action 14 (0)

BEPS Action 15 (0)

EU Arbitration Convention (0)

hybrid instruments (0)

multilateral treaties (0)

Mutual Assistance Convention (0)

Treaty abuse (0)

Anti-Hybrid Rules (0)

Parent Subsidiary Directive (0)

Fiscal and tax reform (0)

criminal law (0)

legal certainty (0)

ne bis in idem (0)

principle of legality (0)

procedural autonomy (0)

procedural justice (0)

financial crimes (0)

money laundering (0)

tax co-operation (0)

tax transparency (0)

legal personality (0)

Dispute resolution (0)

Permanent Court of Arbitration (0)

Intangibles (0)

Fiat (0)

Starbucks (0)

state aid (0)

william byrnes (0)

BEPS ACTION 1 (0)

digital economy (0)

MEIP (0)

Andean Countries (0)

spirits (0)

VAT (0)

Article 9(1) (0)

BEPS Action 10 (0)

BEPS Action 8 (0)

BEPS Action 9 (0)

DEMEPE (0)

legal ownership (0)

Recharacterisation of contracts (0)

Recognition of actual transaction (0)

Byrnes (0)

Ruding report (0)

Compliance (0)

Outsourcing Tax (0)

LEI (0)

country-by country reporting (0)

double taxation (0)

IRC Section 891 (0)

Notice 2016-8 (0)

tax planning (0)

article 7 (0)

BEPS Action 5 (0)

business profits (0)

construction PE (0)

interest boxes (0)

limitation on benefits (0)

LoB (0)

preparatory or auxiliary (0)

US Model Treaty (0)

Google (0)

Canada (0)

cash boxes (0)

CRA (0)

low value-adding services (0)

Transfer Pricing Guidelines (0)

equalization levy (0)

switch over rule (0)

Advance Pricing Agreement (0)

Animal Farm (0)

George Orwell (0)

liable to tax (0)

pension fund (0)

Residence (0)

AEOI (0)

beneficial ownership (0)

Panama Papers (0)

AML (0)

FinCEN (0)

Starbucks; CV-BV structure; (0)

innovation (0)

R&D (0)

tax incentive (0)

CbC Reporting (0)

local file (0)

master file (0)

W-8BEN (0)

W-8BEN-E (0)

Argentina (0)

Brazile (0)

Chile (0)

Columbia (0)

Mexico (0)

TIEA (0)

TIEAs (0)

arm’s length method (0)

article 23 (0)

double non-taxation (0)

lu-us dtc (0)

McDonald's (0)

US permanent establishment (0)

CJEU (0)

Customs duties (0)

EU fundamental freedoms (0)

exit tax (0)

Interest and Royalty Directive (0)

International Administrative Co-operation (0)

Merger Directive (0)

US (0)

Apple (0)

EU state aid (0)

Irish tax (0)

U.S. (0)

Most Favoured Nation Treatment (0)

TNMM (0)

corporate social responsibility (0)

fair share (0)

tax (0)

tax policy (0)

tax review (0)

technology (0)

Anti-Tax-Avoidance Directive (0)

Dependent agents (0)

PE profit attribution (0)

Brazilian tax policy (0)

CIDE (0)

CSL (0)

IRPJ (0)

ISS (0)

royalties (0)

Social Contribution on Profits (0)

tax on services (0)

international taxation (0)

taxations and moral debate (0)

Mauritius (0)

Article 50 TEU (0)

indirect tax (0)

American Bar Association Section on Taxation (0)

Forum on Tax Administration (0)

information powers (0)

International Conference on Taxpayer Rights (0)

rule of law (0)

Tax administration (0)

tax exceptionalism (0)

Taxpayer Advocate Service (0)

Taxpayer rights (0)

US Treasury (0)

white paper (0)

Italian Supreme Court (0)

Italy (0)

MOSS (0)

Branch mismatch arrangements (0)

deductions (0)

notional payments (0)

CCTB (0)

discrimination (0)

loss of benefits (0)

Netherlands (0)

IFA 2016 (0)

IFA Madrid (0)

Austria (0)

holding (0)

Airbus (0)

Article 25 (0)

Article 9(2) (0)

Boeing (0)

fiscal support (0)

judicial review (0)

peer review (0)

AAR (0)

Indian Income Tax Act (0)

BEPS Action 13 (0)

GAAP (0)

transfer pricing documentation (0)

fair and efficient tax system (0)

corporate taxation (0)

Multilateral BEPS Convention (0)

BEPS MLI (0)

The Multilateral Convention to Implement Tax Treaty Related Measures (0)

ATAD (0)

Indian Transfer Pricing Regulations (TPR) (0)

CIT (0)

Trump (0)

dividend (0)

interest deduction (0)

budget (0)

alienation of shares (0)

anti-fragmentation (0)

BEPS Multilateral Convention (0)

Lesotho (0)

multilateral treaty (0)

Mutual Agreement Procedure (0)

mutual assistance in collection of taxes (0)

Principal Purpose Test (0)

services permanent establishment (0)

Turkmenistan (0)

United Arab Emirates (0)

US DBCFT (0)

Australia (0)

BEPS Action 12 (0)

DOTAS (0)

HMCR (0)

mandatory disclousure regime (0)

MDR (0)

VATDR (0)

DBCFT (0)

case law (0)

subject to tax (0)

FTA MAP Forum (0)

minimum standards (0)

ghost tax (0)

Altera (0)

Amazon (0)

cost sharing arrangements (0)

CSAs (0)

OECD Transfer Pricing Guidelines (0)

Veritas (0)

Xilinx (0)

Schumacker doctrine (0)

IRS (0)

IMF (0)

tax certainty (0)

treaty interpretation (0)

Formula One World Championship Ltd vs Commissioner of Income Tax (0)

Indian Supreme Court (0)

MLI (0)

Multilateral Instrument (0)

Destination-Based Cash Flow Tax (0)

US tax reform (0)

Hard-to-Value intangibles (0)

HTVI (0)

treaty shopping (0)

profit split (0)

Ireland (0)

VAT Directive 2006/112 (0)

ATRiD (0)

Messi (0)

Ronaldo (0)

3D I Srl (0)

DMC case (0)

foreign tax credit (0)

hybrid entities (0)

partnership (0)

article 11 (0)

article 3(2) (0)

genusschein (0)

interest (0)

tax treaty interpretation (0)

MAP (0)

substancial eonomic presence (0)

substantial economic presence (0)

CFC (0)

European Union (0)

excise tax (0)

international tax reform (0)

intra-company pricing (0)

tax cuts (0)

Tax Cuts and Jobs Act (0)

CbCR (0)

income tax (0)

technology companies (0)

territorial taxation (0)

UK Budget 2017 (0)

value creation (0)

NAFTA (0)

VCLT (0)

Google India vs. ACIT (0)

principal purposes test (0)

Switzerland (0)

Uzbekistan (0)

ECJ (0)

inheritance tax (0)

Spain (0)

cash pooling (0)

Article 26 (0)

buisness restructuring (0)

foreseeably relevant (0)

France-Switzerland Treaty (0)

good faith (0)

Infomation summons (0)

Achmea (0)

Slovakia (0)

Achmea case (0)

Brexit withdrawal agreement (0)

European Arrest Warrant (0)

Commonwealth (0)

IFA (0)

source (0)

accounting principles (0)

economic substance (0)

Israel (0)

significant digital presence (0)

substance (0)

substance over form (0)

substantial activity (0)

European Union (Withdrawal) Act 2018 (0)

article 13 (0)

Article 4 (0)

capital gains (0)

immoveable property (0)

indirect transfers (0)

oil & gas (0)

article 10 (0)

article 12 (0)

Denmark (0)

EU Interest and Royalties Directive (0)

Hungary (0)

Korea (0)

effect of treaty in domestic law (0)

Ghana (0)

Kenya (0)

ratification (0)

treaty validity (0)

Cayman Islands (0)

Contract mining (0)

fund management (0)

mining (0)

private equity (0)

Services (0)

share sale (0)

Source of income (0)

Belgium (0)

disclosure of information (0)

Tax appeal (0)

Article 3 (0)

extractive industries (0)

limited partnership (0)

MLI Article 3 (0)

Nike (0)

article 6 (0)

mining lease (0)

natural resources (0)

netback valuation method (0)

real property (0)

valuation (0)

IFA 2019 (0)

tax-exempt (0)

California (0)

celestial bodies (0)

geostationary orbit (0)

IFA Permanent Scientific Committee (0)

International Space Station (0)

Mir Space Station (0)

Moon (0)

Nigeria (0)

satellite (0)

Taxation of space (0)

digital taxation (0)

EU Directive 2011/16 (0)

forseeably relevant (0)

Mutual Assistance Directive (0)

New Zealand (0)

Portugal (0)

Sweden (0)

tax investigation (0)

backpacker tax (0)

Kuwait (0)

most-favoured nation (0)

Uruguay (0)

digital services tax (0)

DST (0)

Pillar I (0)

withholding tax (0)

GILTI (0)

GloBE (0)

Pillar 2 (0)

Pillar II (0)

banking (0)

thin capitalisation (0)

Finance Act 2019 (0)

Recharacterisation (0)

article 1 (0)

Coronavirus (0)

Covid-19 (0)

pandemic (0)

business restructuring (0)

unpredictable events (0)

genuine commercial transaction (0)

purpose of avoiding tax (0)

purpose of tax legislation (0)

purpose of transactions (0)

tax mitigation (0)

Transfer of Assets Abroad (0)

Royalty (0)

digital economy taxation (0)

article 17 (0)

article 20 (0)

Cricket (0)

ICC (0)

International Cricket Council (0)

International tournament (0)

Pakistan (0)

prize money (0)

sport (0)

Sri Lanka (0)

World Cup (0)

artificial arrangement (0)

artificial transaction (0)

disregarded transaction (0)

economic and commercial reality (0)

expert evidence (0)

recharacterised transaction (0)

tax avoidance transaction (0)

debt push-down (0)

just and reasonable allocation (0)

North Sea (0)

ring-fenced profits (0)

Roman Law (0)

Tax Avoidance Purpose (0)

the purpose or one of the main purposes (0)

time apportionment (0)

Pillar One (0)

Pillar Two (0)

DAC7 (0)

Platform (0)

anti money laundering (0)

Article 27 (0)

CETA (0)

Comprehensive and Economic Trade Agreement (0)

customary international law (0)

EU- UK Trade and Cooperation Agreement (0)

European Union (Future Relations) Act (0)

International Court of Justice (0)

treaty override (0)

treaty underride (0)

Taxable amount (0)

Intertax (0)

IIR (0)

Step-children (0)

adminstrative law (0)

Japan (0)

corprate residence (0)

stapled stock (0)

agency permanent establishment (0)

business (0)

financial business (0)

general partner (0)

habitual exercise of authority (0)

intra-group loan (0)

meaning (0)

article 31(1) (0)

competent authorities (0)

Double tax relief (0)

Burden of Proof (0)

Caselaw (0)

Landmark judgements (0)

article 24 (0)

equal treatment (0)

nationality-based discrimination (0)

article 14 (0)

Branch (0)

established in a Member State (0)

VAT Implementing Regulation article 10 (0)

Directive 2008/118/EC (0)

Italian Regional Tax on Petrol for Automotive (IRBA) (0)

Article 6(2) (0)

Energy finance (0)

energy tax (0)

English language text (0)

French language text (0)

illustrative agreement (0)

natural resources tax (0)

Oil & gas royalties (0)

Oil & Gas tax (0)

Treaties in more than one language (0)

VCLT Article 1(a) (0)

VCLT Article 33 (0)

Medtronic (0)

Advanced Pricing Agreement (0)

Eaton (0)

investment funds (0)

shares (0)

trust (0)

direct tax (0)

European Taxation (0)

blocked income (0)

enjoyment (0)

use (0)

Vat directive (0)

EU law (0)

tax measures (0)

vietnam (0)

customs (0)

mutual aid (0)

DAC6 (0)

DEBRA (0)

debt (0)

EC tax review (0)

equity (0)

Poland (0)

BAPAM (0)

BEFIT (0)

book tax (0)

tax conformity (0)

Global income tax (0)

ViDA (0)

artificial intelligence (0)

data mining (0)

data storage (0)

data usage (0)

extractivism (0)

MC convention (0)

UAE (0)

individuals (0)

carbon neutrality (0)

digital platforms (0)

VAT deduction (0)

ESG (0)

EU tax law (0)

solidarity contribution (0)

subpart F (0)

USA tax (0)

carbon offset (0)

global warming (0)

shipping (0)

transportation (0)

digital age (0)

GDPR (0)

individual tax rulings (0)

digitalisation (0)

Saudi Arabia (0)

FCE (0)

spanish tax authority (0)

taxable persons (0)

CFC Legilsation (0)

global minimum tax (0)

indirect taxation (0)

Albania (0)

inequality (0)

Moldova (0)

personal income tax (0)

progressive income taxation (0)

Turkey (0)

lobbying (0)

sustainability (0)

Highlights and Insights (0)

Belarus (0)

Latvia (0)

ordre public (0)

public policy (0)

Russia (0)

treaty suspension (0)

treaty termination (0)

Ukraine (0)

ChatGPT (0)

generative AI (0)

tax secrecy (0)

trade secrecy (0)

XAI (0)

machine learning (0)

fiscal subsidies (0)

environment (0)

W AG (0)

aviation (0)

international shipping (0)

new green deal (0)

windfall tax (0)

effective tax rate (0)

QDMTT (0)

CBAM (0)

PSM (0)

TNNM (0)

Transactional Net Margin Method (0)

crypto assets (0)

DAC8 (0)

Barbados (0)

compensation payment (0)

manufactured dividend (0)

securities lending (0)

stock loan (0)

substitute dividend (0)

climate tax (0)

Indonesia (0)

Article 29 (0)

PPT (0)

tax benefit (0)

treaty benefit (0)

beneficially entitled (0)

Guernsey (0)

statutory interpretation (0)

als (0)

Arm's length standard (0)

GloBE CbCR Safeharbour (0)

democratic legitimacy (0)

representation (0)

taxation of individuals (0)

Taxpayer mobility (0)

Mandatory Repatriation Tax (0)

Moore (0)

3M (0)

Chevron deference (0)

coca-cola (0)

closing agreement (0)

Article 2 (0)

ARTICLE 7(2) (0)

Corresponding adjustments (0)

Global Tax Deal (0)

unfair taxes (0)

(1786) Luxembourg (0)

Article 23A (0)

Article 5 (0)

Malaysia (0)

at the disposal of (0)

distinct geographic location (0)

franchising (0)

hotel operation (0)

India-UAE Tax Treaty (0)

Perrigo (0)

side-by-side packages; (0)

Article 31 VCLT (0)

Article 32 VCLT (0)

ATO (0)

Convention on Mutual Administrative Assistance in Tax Matters (0)

Council of Europe (0)

Exchange of information on request (0)

Limitations on tax assistance (0)

Gabriel Zucman; Billionaire Tax (0)

EU–Mercosur Agreement (0)

trade agreements (0)

Contributor

Jonathan Schwarz (3)

Alexander Haller (2)

Florian S. Zawodsky (2)

Prof. Dr. Helm (2)

Johannes Becker (1)

Matthias Luther (1)

Manfred Naumann (0)

Johann Müller and Dennis Weber (0)

Jakob Bundgaard (0)

Luis Schoueri (0)

Theo Keijzer (0)

Ana Claudia Akie Utumi (0)

Mariette Cruywagen (0)

Tianlong Hu (0)

William Byrnes (0)

Ágata Uceda (0)

Johann Müller (0)

Guglielmo Maisto (0)

Werner Haslehner (0)

Guillermo O. Teijeiro (0)

Tiago Cassiano Neves (0)

Catalina Hoyos (0)

Christian Kaeser (0)

Georgios Matsos (0)

Karl-Heinz Haydl (0)

Shu-Chien Chen (0)

Richard Bolwijn (0)

Eleonora Lozano Rodríguez (0)

Dennis Weber (0)

Ramon Tomazela (0)

Emanuela Matei (0)

Isabella M. de Groot (0)

Raymond Luja (0)

Jan van de Steek (0)

Fred de Hosson (0)

Shilpa Goel (0)

Sergio André Rocha (0)

Ben Kiekebeld (0)

Almut Breuer (0)

Raffaele Russo (0)

Hendrik-Jan van Duijn (0)

Mukesh Butani (0)

Philip Andrews (0)

Piergiorgio Valente (0)

Nicola Saccardo (0)

Thierry Charon (0)

Daniël S. Smit (0)

Hein Vermeulen (0)

Mario Tenore (0)

Sandeep Thomas Chandy (0)

Arthur Pleijsier (0)

Paolo Ludovici (0)

Paolo Arginelli (0)

Shaomei Chen (0)

Koen van ‘t Hek (0)

Hans Mooij (0)

Paulina Szotek, LL.M. (0)

Martijn Nouwen (0)

Hans van den Hurk (0)

Frederik Boulogne (0)

Han Verhagen (0)

Francis Weyzig (0)

Christoph Marchgraber (0)

Błażej Kuźniacki (0)

Antonio Barba de Alba (0)

Marta Villar Ezcurra (0)

Cristiano Garbarini (0)

Ana Paula Dourado (0)

Axel Hilling (0)

Lucas de Lima Carvalho (0)

Vikram Chand (0)

Selina Reif (0)

Luis Manuel Vinuales (0)

Adam Kosmala (0)

Daniel Sarmiento (0)

Frank Kuilboer (0)

Giorgio Beretta (0)

Michelle Markham (0)

Vera Averyanova (0)

Dimitrios Kyriazis (0)

Irma Mosquera Valderrama (0)

Simon Bellamy (0)

Peter Reinarz (0)

Reuven S. Avi-Yonah (0)

Ashish Goel (0)

Jim Stewart (0)

Katerina Pantazatou (0)

Dhruv Janssen-Sanghavi (0)

Pitambar Das (0)

Smarak Swain (0)

Svetislav V. Kostić (0)

Andrés Báez (0)

Eric Duvoisin (0)

Stefan Stellato (0)

Jefferson VanderWolk (0)

Francisco Lisboa Moreira (0)

Amrit Singh (0)

Rita Szudoczky (0)

Mirna Screpante (0)

Heikki Vesikansa (0)

Jérôme Monsenego (0)

Sieb Kingma (0)

Dieudonné Nzafashwanayo (0)

Mahmut Aydemir (0)

Martijn Weijers (0)

Félix Daniel Martínez Laguna (0)

Lipika Vinjamuri (0)

Eva Escribano López (0)

Francisco E. Alvarez (0)

Aitor Navarro Ibarrola (0)

Scott Wilkie (0)

Patricia Lampreave (0)

Aleksandra Bal (0)

Jenni Parviainen (0)

Camille Vilaseca (0)

Ariene Reis (0)

Shipra Padhi (0)

Subhash Jangala (0)

Alex Postma (0)

Ad van Doesum (0)

Ksenija Cipek (0)

Kluwer Law International (0)

Robert Danon (0)

Federica Casano (0)

Edoardo Traversa (0)

Giorgio Emanuele Degani (0)

Korina Yiallourou (0)

Pawel Mikula (0)

Jan Winterhalter (0)

Tatiana Falcão (0)

Melina Rocha (0)

Theo Koelman (0)

Gianni Chiostri (0)

Christian Amand (0)

Vincent Ooi (0)

Giacomo Lindgren Zucchini (0)

Marcos Alvarez Suso (0)

Celine Martin (0)

Tarun Jain (0)

Joachim Englisch (0)

Philippe Gamito (0)

Johanna Hey (0)

Annika Soom (0)

Stefan Greil (0)

Silvia Boiardi (0)

Daniele Frescurato (0)

Thomas Vanhee (0)

Gino Sparidis (0)

Bas Jorissen (0)

Koen Bolink (0)

Estefania Lopez Llopis (0)

Claudio Cipollini (0)

Sarah ALsultan (0)

Maarten de Wilde (0)

Eleonor Kristoffersson (0)

Sascha Jafari (0)

Sérgio Vasques (0)

Marta Papis-Almansa (0)

Stefano Versino (0)

Nicole Gubbels (0)

Luisa Scarcella (0)

Alfredo Collosa (0)

Werner Heyvaert (0)

Anna Vvedenskaya (0)

Qiang Cai (0)

Ramona Azzopardi (0)

Sudin Sabnis (0)

Seema Kejriwal (0)

Bryan Hughes (0)

Omar Sebastian Cabrera (0)

Bram Markey (0)

Amélie Lachapelle (0)

Edwin Heithuis (0)

Gwen de Vries (0)

Nathalie Bravo (0)

Alicja Majdanska (0)

Francesca Amaddeo (0)

Robin Damberger (0)

Alfio Valsecchi (0)

Tresor-Gauthier Kalonji (0)

Stjepan Gadzo (0)

Anne Klethi (0)

Phelippe Toledo Pires de Oliveira (0)

Alvaro Anton Anton (0)

Fernando Matesanz (0)

Ivan Ozai (0)

Goran Dominioni (0)

Xavier Sotillos (0)

Stefanie Geringer (0)

Pedro Guilherme Lindenberg Schoueri (0)

Maria Amparo Grau Ruiz (0)

Susanne Akerfeldt (0)

Carlos Protto (0)

Jacques Taquet (0)

Sigrid Hemels (0)

Hugo Lopez Lopez (0)

Halil Erdem (0)

Dennis Post (0)

Vassilis Dafnomilis (0)

Svitlana Buriak (0)

Juan Manuel Vázquez (0)

Lisa Zoltowska (0)

Simrata Nand (0)

Alex Evans (0)

Nevia Čičin-Šain (0)

Claudia Dias Soares (0)

Mees Vergouwen (0)

María Delso (0)

Takato Masuda (0)

Natalia Pushkareva (0)

Anne Van de Vijver (0)

Laura den Ridder (0)

Ligia Fonseca (0)

Fabian Barth (0)

Felix Desmyttere (0)

Alessandro Bacci (0)

Natalia Quinones (0)

Giammarco Cottani (0)

Ricardo Garcia Anton (0)

Leopoldo Parada (0)

James Anderson (0)

Umberto Lorenzi (0)

Hans Gribnau (0)

Melanie Massant (0)

Luis Wolf Trzcina (0)

Pınar Solyalı Gökalp (0)

Soubhi Bazerji (0)

Duco ter Steege (0)

Jean-Philippe van West (0)

Federico De Alfieri (0)

Jasper Korving (0)

P.V.S.S. Prasad (0)

Affiliate

Delaware law (0)

habitual exercise (0)

PVD article 44 (0)

article 3(2) (0)

burden of proof (0)

OECD Commetary (0)

treaty interpretation (0)

UN Commentary (0)

European Taxation (0)

VAT (0)

Intertax (0)

EC Tax Review (0)

highl (0)

permanent establishment (0)

Date

From

End date must be later than the start date.

Search Results for:

11 results available

Johannes Becker, Joachim Englisch (University of Muenster)

The German Proposal for an Effective Minimum Tax on MNE Profits

January 17, 2019

According to an undisclosed policy paper that is currently circulated within the OECD, the German government is promoting an internationally coordinated reform of corporate taxation. Specifically,…

11 - 11 of 11 results