Amending the OECD Model Treaty and Commentary in Response to Corporate Tax Integration
Richard L. Doernberg
págs. 3-15
In a World where Classical and Integration Systems Co-exist, Article 10 OECD Model should not Disregard the Underlying Corporation Income Tax
Kees van Raad
págs. 15-21
Tax Treatment of Intangible Assets
Har Govind
págs. 21-30
Taxation of Private Capital Gains on Securities and Derivatives
Urs Schenker, Hans Koch
págs. 31-35
Italy: Refund of Tax Credit and Equalization Tax on Dividends distributed to Foreign Shareholders Resident in Certain Treaty Countries
Siegfried Mayr
págs. 35-38
ICC Comments on OECD Transfer Pricing Guidelines for MNEs and Tax Administrations – Discussion Draft of Part I
págs. 39-44
ICC Comments on US Penalty Regulations
págs. 44-46
ICC Statement on Advance Pricing Agreements
págs. 47-50
ICC Statement on Profit Methods
págs. 50-53
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