The EU Free Movement of Capital and Third Countries: Recent Developments
Ana Paula Dourado
págs. 192-204
The International Tax Regime in the Twenty-First Century: The Emergence of a Third Stage
João Marcus de Melo Rigoni
págs. 205-218
BEPS Action 15: Release of Multilateral Instrument
Piergiorgio Valente
págs. 219-228
Beneficial Ownership and Derivatives: Has the Swiss Federal Supreme Court Decision in the SMI Futures Case Put an End to ‘Cash-Futures Arbitrage’?
Oktavia Weidmann
págs. 229-253
The Extraterritorial Reach of the German Progression Clause in Income Tax Law in the Light of International Law
Caroline Heber, Christian Sternberg
págs. 254-267
A Multidimensional Analysis of the Concept of ‘Place of Effective Management’ in India: A Panacea to the Double Taxation Conundrum?
Kamal Sharma, Anand Swaroop Das
págs. 268-282
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