World Tax Journal: WTJ

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  Año 2017, Vol. 9, Número 1

  • International Profit Allocation, Intangibles and Sales-Based Transactional Profit Split

    Ulrich Schreiber, Lisa Maria Fell

    • Resumen

    págs. 1-17

    

  • International Taxation in the Digital Economy: Challenge Accepted?

    Marcel Olbert, Christoph Spengel

    • Resumen

    págs. 3-46

    

  • Tax Abuse and Aggressive Tax Planning in the BEPS Era: How EU Law and the OECD Are Establishing a Unifying Conceptual Framework in International Tax Law, despite Linguistic Discrepancies

    Paolo Piantavigna

    • Resumen

    págs. 47-98

    

  • References to the OECD Commentaries in Tax Treaties: A Steady March from �Soft� Law to �Hard� Law?

    Craig West

    • Resumen

    págs. 117-159