Scott v HMRC: principles, policies and interpretation
Stephen Daly
págs. 381-386
Taxing the Digitalised Economy: Targeted or System-Wide Reform?
Michael P. Deveraux, John Vella
págs. 387-406
User Participation in Value Creation
Itai Grinberg
págs. 407-421
Scope and Interpretation of Article 12A: Assessing the Impact of the New Fees for Technical Services Article
Tatiana Falcao, Bob Michel
págs. 422-440
Behind Sovereignty: Concerns About International Tax Arbitration and How They May be Addressed
Qiang Cai
págs. 441-464
The Impact of European Bilateral Tax Treaties With Respect to Taxes on Inheritances, Estates and on Gifts on Family Multinationals in the Internal Market
Jan Szczepanski
págs. 465-492
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