Editorials: The Return of the Phoenix? The G-7 Countries’ Agreement on a 15% Minimum Tax
Yariv Brauner
págs. 750-752
Editorials: The MLI in Action
Ana Paula Dourado, Svetislav V. Kostic
págs. 753-757
A Plea for a Workforce Presence PE Concept in a Post-Covid Digitalized World
Svetislav V. Kostic
págs. 758-770
How Do ‘The Old’ and ‘The New’ Live Together? the Principal Purpose Test and Other Anti-avoidance Instruments in Tax Treaties
Andrés Báez Moreno
págs. 771-817
The Influence of the BEPS Multilateral Instrument on Tax Treaties Concluded by Non-signatory Countries
Luís Eduardo Schoueri, Ramon Tomazela Santos
págs. 818-843
Tax In History: Transition from Soviet Union’s Tax Regime to Estonia’s Own Tax System
Ivo Vanasaun
págs. 844-848
Case Law Note: Tax Treaty Exemption Benefits for Students, Trainees, Scholars, and Teachers: An Analysis
Mohammed Mohi Uddin, Paul S. Caselton
págs. 848-852
Case Law Note: The Application Of The Eu Charter Of Fundamental Rights To Tax Procedures: Trends In The Case Law Of The Court Of Justice
Katerina Perrou
págs. 853-861
Literature Review: Tax Justice And Tax Law, D. De Cogan & P. Harris (Editors), Hart, 2020
Peter Hongler
págs. 862-864
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