The Court of Justice and the OECD Model Tax Conventions or the Uncertainties of the Distinction between Hard Law, Soft Law, and No Law in the European Case Law
Thomas Dubut
págs. 2-12
Internal and External Neutrality: On the Significance of the Allocation of the Powers of Taxation on the Choice between a Permanent Establishment and a Subsidiary in Relation to the Danish Territoriality Principle
Thomas Rnfeldt
págs. 13-23
The CCCTB Concept of Consolidation and the Rules on Entering a Group
J.L. van de Streek
págs. 24-32
Trade and Transfer Pricing
Lioubov Pogorelova
págs. 33-53
The International Public Law Effectiveness Principle and Qualification Conflicts from a Dutch Perspective
Frank Pötgens, Lucas J. de Heer
págs. 54-62
Advance Pricing Arrangement Reform in Australia:: Was It Worth the Wait?
Michelle Markham
págs. 63-74
On the Profitability of Investments in Photovoltaic Modules in Germany under Consideration of Taxation
Sebastian Schanz
págs. 75-83
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