GAARs and Treaties: From the Guiding Principle to the Principal Purpose Test. What Have We Gained from BEPS Action 6?
Andrés Báez Moreno
págs. 432-446
Protection of the Taxpayer in the Information Exchange Procedure
Menita Giusy De Flora
págs. 447-460
Subcontracting Services to a Company and a Permanent Establishment According to Article 5 Paragraph 3 Letter b) UN-Model-Convention
Giai-Mau Ma
págs. 461-466
Taxation of Digital Economy: An Indian Perspective
Manoj Kumar Singh
págs. 467-481
Holding Companies in the BEPS Era
Andrea Silvestri
págs. 482-488
Changing the Paradigm of Shipping Activities’ Taxation in Portuga
Luis M.P. Borrego
págs. 489-500
Transfer Pricing Audits: Suitability of Transfer Pricing Documentation
Piergiorgio Valente, Ivo Caraccioli
págs. 501-506
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