The UN Tax Committee is currently considering revising the UN Model Double Taxation Convention between Developed and Developing Countries[1], particularly Article 8 (Alternative B), which relates to…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Leonie Fischer, Jessica M. Müller & Christoph Spengel, The Distorting…
Interest and penalty regimes place a high premium on correctly identifying the existence of a permanent establishment in the territory of a state. The failure to do so often means that there is no…
